https://www.taxtmi.com/caselaws?id=77152 A search authorisation under section 132 of the Income-tax Act is valid only where the authorised officer records fresh, proximate reasons to believe based on relevant information in possession. On the facts stated, the record did not show non-compliance with any summons or notice, nor material indicating undisclosed money, bullion, jewellery, or other valuables; earlier incriminating material was too remote and could not revive a cancelled proposal, so the warrant was held invalid and quashed. The consequential section 158BC notices and the section 127 transfer order were also set aside because they depended on the invalid search action. en-us Thu, 26 Jun 2008 00:00:00 +0530 Sat, 02 Feb 2013 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77152 A search authorisation under section 132 of the Income-tax Act is valid only where the authorised officer records fresh, proximate reasons to believe based on relevant information in possession. On the facts stated, the record did not show non-compliance with any summons or notice, nor material indicating undisclosed money, bullion, jewellery, or other valuables; earlier incriminating material was too remote and could not revive a cancelled proposal, so the warrant was held invalid and quashed. The consequential section 158BC notices and the section 127 transfer order were also set aside because they depended on the invalid search action. Case-Laws Income Tax Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77152