https://www.taxtmi.com/caselaws?id=205052 The court upheld the validity of the search and seizure operation, ruling that the authorization issued by the Additional Director of Income-tax was valid under the amended provision. The court emphasized the mandatory requirements of information and reason to believe for a search warrant, noting the petitioners' failure to provide specific allegations. Additionally, the absence of local witnesses did not invalidate the operation, as the witnesses were summoned at the petitioners' request. With no other issues raised, the court dismissed the writ petition for lacking merit, exercising no discretionary jurisdiction under article 226 of the Constitution of India. en-us Fri, 21 May 2010 00:00:00 +0530 Tue, 18 Dec 2012 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205052 The court upheld the validity of the search and seizure operation, ruling that the authorization issued by the Additional Director of Income-tax was valid under the amended provision. The court emphasized the mandatory requirements of information and reason to believe for a search warrant, noting the petitioners' failure to provide specific allegations. Additionally, the absence of local witnesses did not invalidate the operation, as the witnesses were summoned at the petitioners' request. With no other issues raised, the court dismissed the writ petition for lacking merit, exercising no discretionary jurisdiction under article 226 of the Constitution of India. Case-Laws Income Tax Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205052