HC quashed the warrant of authorization and declared the search...

HC quashed the warrant of authorization and declared the search operation illegal under Section 132 of the Income Tax Act, 1961. The court found that the authorized officer, Sri Adarsh Kumar, improperly issued a notice under Section 131(1A) after conducting search operations, which violated procedural restrictions. The court emphasized that the power to issue such notices is strictly limited and must be exercised before initiating search proceedings. While the search warrant was invalidated, the court clarified that this does not automatically extend to other parties named in the satisfaction note, and the revenue authorities retain the right to pursue alternative legal actions against the petitioners.