https://www.taxtmi.com/caselaws?id=212010 Search and seizure authorisation under Section 132(1) of the Income-tax Act was upheld because the competent authority had credible material, including enquiries, return and balance-sheet examination, and field visits, before recording satisfaction and granting approval. The Court held that the satisfaction note, authorisation, and execution of the search suffered from no legal infirmity. A notice under Section 131(1A) did not undermine validity, as that provision is merely enabling and operates before Section 132. The request to withhold the satisfaction note on privilege grounds was also rejected, and the assessee's challenge failed. en-us Fri, 02 Mar 2012 00:00:00 +0530 Thu, 14 May 2026 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212010 Search and seizure authorisation under Section 132(1) of the Income-tax Act was upheld because the competent authority had credible material, including enquiries, return and balance-sheet examination, and field visits, before recording satisfaction and granting approval. The Court held that the satisfaction note, authorisation, and execution of the search suffered from no legal infirmity. A notice under Section 131(1A) did not undermine validity, as that provision is merely enabling and operates before Section 132. The request to withhold the satisfaction note on privilege grounds was also rejected, and the assessee's challenge failed. Case-Laws Income Tax Fri, 02 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212010