https://www.taxtmi.com/highlights?id=14054 Legality of search & seizure operations – mere possession of money, bullion, jewellery or such valuable article or thing per-se would not be sufficient to enable the competent officer to form a belief that the same had not been or would not be disclosed for the purpose of the Act. - What is required is some concrete material to enable a reasonable person to form such a belief. - HC en-us Fri, 23 Aug 2013 09:05:01 +0530 Fri, 23 Aug 2013 09:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14054 Legality of search & seizure operations – mere possession of money, bullion, jewellery or such valuable article or thing per-se would not be sufficient to enable the competent officer to form a belief that the same had not been or would not be disclosed for the purpose of the Act. - What is required is some concrete material to enable a reasonable person to form such a belief. - HC Highlights Income Tax Fri, 23 Aug 2013 09:05:01 +0530 https://www.taxtmi.com/highlights?id=14054