https://www.taxtmi.com/caselaws?id=258132 The court dismissed the writ petition, upholding the validity of the search and seizure operations conducted under Section 132 of the Income Tax Act. Despite the warrant of authorization not being issued in the petitioners' names, it was deemed valid as it was issued in the names of co-owners of the premises. The seizure of bank accounts and lockers was also upheld as valid, based on information obtained during the initial search. The court found the petitioners' challenges to be without merit. en-us Fri, 27 Mar 2015 00:00:00 +0530 Tue, 03 May 2016 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258132 The court dismissed the writ petition, upholding the validity of the search and seizure operations conducted under Section 132 of the Income Tax Act. Despite the warrant of authorization not being issued in the petitioners' names, it was deemed valid as it was issued in the names of co-owners of the premises. The seizure of bank accounts and lockers was also upheld as valid, based on information obtained during the initial search. The court found the petitioners' challenges to be without merit. Case-Laws Income Tax Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258132