https://www.taxtmi.com/caselaws?id=220714 The court upheld the legality of search and seizure operations conducted by the respondent department under Section 132 of the Income Tax Act, 1961. It affirmed the jurisdiction of the authorities to issue search warrants based on available information and materials. The court found that the procedural requirements under Section 132 were followed, emphasizing the subjective nature of the authority's satisfaction. Additionally, the notices issued under Sections 158-BD read with 158-BC for block assessment were deemed valid, dismissing claims of illegality. The petitioners' writ petitions were dismissed, granting them the right to challenge income tax liability claims with seized documents. en-us Fri, 04 Jan 2013 00:00:00 +0530 Fri, 28 Jun 2013 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220714 The court upheld the legality of search and seizure operations conducted by the respondent department under Section 132 of the Income Tax Act, 1961. It affirmed the jurisdiction of the authorities to issue search warrants based on available information and materials. The court found that the procedural requirements under Section 132 were followed, emphasizing the subjective nature of the authority's satisfaction. Additionally, the notices issued under Sections 158-BD read with 158-BC for block assessment were deemed valid, dismissing claims of illegality. The petitioners' writ petitions were dismissed, granting them the right to challenge income tax liability claims with seized documents. Case-Laws Income Tax Fri, 04 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220714