https://www.taxtmi.com/caselaws?id=161167 The court upheld the legality of the seizure of books of accounts and the inspection conducted by tax authorities. It ruled that the seizure was lawful as reasons for suspicion were recorded as required by law. The court clarified that the inspection conducted without a search warrant was permissible under the law. The notice issued under Section 44(1) was deemed valid, as it was for inspection purposes and did not require detailed reasons. The writ petition was dismissed, costs were imposed on the petitioner, and the interim order was vacated. en-us Fri, 05 Sep 1997 00:00:00 +0530 Wed, 08 Jan 2014 16:38:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161167 The court upheld the legality of the seizure of books of accounts and the inspection conducted by tax authorities. It ruled that the seizure was lawful as reasons for suspicion were recorded as required by law. The court clarified that the inspection conducted without a search warrant was permissible under the law. The notice issued under Section 44(1) was deemed valid, as it was for inspection purposes and did not require detailed reasons. The writ petition was dismissed, costs were imposed on the petitioner, and the interim order was vacated. Case-Laws VAT and Sales Tax Fri, 05 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161167