https://www.taxtmi.com/caselaws?id=205517 Section 120 jurisdiction could extend search authorisation under section 132 throughout India, so the Kanpur Director's authorisation was not invalid merely for territorial reasons. Prior approval under section 22 of the Special Economic Zones Act, 2005 could not vitiate the search because that provision was not in force on the search date. On disclosure, where a prima facie case is shown, the affected party may seek the material or reasons to believe supporting the search, excluding the source of information, and relevancy must be considered only after hearing both sides unless valid privilege is established. en-us Fri, 04 Feb 2011 00:00:00 +0530 Fri, 21 Dec 2012 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205517 Section 120 jurisdiction could extend search authorisation under section 132 throughout India, so the Kanpur Director's authorisation was not invalid merely for territorial reasons. Prior approval under section 22 of the Special Economic Zones Act, 2005 could not vitiate the search because that provision was not in force on the search date. On disclosure, where a prima facie case is shown, the affected party may seek the material or reasons to believe supporting the search, excluding the source of information, and relevancy must be considered only after hearing both sides unless valid privilege is established. Case-Laws Income Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205517