https://www.taxtmi.com/caselaws?id=253273 The Delhi High Court, in a judgment by Justice Badar Durrez Ahmed, allowed multiple writ petitions seeking the quashing of a warrant of authorization and search operations under Section 132 of the Income Tax Act, 1961. The court found that the searches were conducted based on mistaken identity, as the intended target was not the individual named in the warrant. It was established that there was a bona fide mistake of identity by the Income Tax Authorities, leading to the unauthorized search operations. The court ruled in favor of the petitioners, declaring the search operations as non est and emphasizing the importance of accurate identification in such proceedings. en-us Fri, 14 Nov 2014 00:00:00 +0530 Thu, 20 Nov 2014 12:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253273 The Delhi High Court, in a judgment by Justice Badar Durrez Ahmed, allowed multiple writ petitions seeking the quashing of a warrant of authorization and search operations under Section 132 of the Income Tax Act, 1961. The court found that the searches were conducted based on mistaken identity, as the intended target was not the individual named in the warrant. It was established that there was a bona fide mistake of identity by the Income Tax Authorities, leading to the unauthorized search operations. The court ruled in favor of the petitioners, declaring the search operations as non est and emphasizing the importance of accurate identification in such proceedings. Case-Laws Income Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253273