https://www.taxtmi.com/caselaws?id=215655 An authorisation under section 132A of the Income-tax Act is valid only if the authorising officer has relevant information and a rational reason to believe that the seized assets represent undisclosed income or property. That jurisdictional belief is subject to judicial scrutiny, though not the sufficiency of the material. On the stated facts, the cash was traced to another source, the petitioner's explanation was corroborated by contemporaneous material, and the record did not support a belief that the amount would not be disclosed for tax purposes. The warrant of authorisation and requisition under section 132A were therefore invalid. en-us Fri, 27 Apr 2012 00:00:00 +0530 Fri, 28 Jun 2013 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215655 An authorisation under section 132A of the Income-tax Act is valid only if the authorising officer has relevant information and a rational reason to believe that the seized assets represent undisclosed income or property. That jurisdictional belief is subject to judicial scrutiny, though not the sufficiency of the material. On the stated facts, the cash was traced to another source, the petitioner's explanation was corroborated by contemporaneous material, and the record did not support a belief that the amount would not be disclosed for tax purposes. The warrant of authorisation and requisition under section 132A were therefore invalid. Case-Laws Income Tax Fri, 27 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215655