https://www.taxtmi.com/caselaws?id=214949 The court dismissed the writ petition, upholding the legality of the warrant of authorization issued under Section 132A(1) of the Income Tax Act. It found that the tax authority had sufficient information to believe that the seized money had not been disclosed for tax purposes. The court emphasized its limited jurisdiction under Article 226 of the Constitution and affirmed that it cannot question the sufficiency of reasons for belief held by tax authorities. en-us Thu, 05 May 2011 00:00:00 +0530 Fri, 20 Jul 2012 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214949 The court dismissed the writ petition, upholding the legality of the warrant of authorization issued under Section 132A(1) of the Income Tax Act. It found that the tax authority had sufficient information to believe that the seized money had not been disclosed for tax purposes. The court emphasized its limited jurisdiction under Article 226 of the Constitution and affirmed that it cannot question the sufficiency of reasons for belief held by tax authorities. Case-Laws Income Tax Thu, 05 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214949