https://www.taxtmi.com/caselaws?id=259609 The Supreme Court upheld the validity of the warrant of authorization issued under Section 132 of the Income Tax Act, emphasizing the procedural correctness and administrative approval in its issuance. The Court clarified the limited scope of judicial review under Article 226, setting aside the High Court's order that interfered with the warrant and search. The appeal by the Revenue was allowed, reinstating proceedings against the respondent-assessee from the stage of High Court intervention. The Court found the reasons recorded for the warrant issuance were adequate and met statutory requirements. en-us Wed, 13 May 2015 00:00:00 +0530 Sat, 18 Aug 2018 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259609 The Supreme Court upheld the validity of the warrant of authorization issued under Section 132 of the Income Tax Act, emphasizing the procedural correctness and administrative approval in its issuance. The Court clarified the limited scope of judicial review under Article 226, setting aside the High Court's order that interfered with the warrant and search. The appeal by the Revenue was allowed, reinstating proceedings against the respondent-assessee from the stage of High Court intervention. The Court found the reasons recorded for the warrant issuance were adequate and met statutory requirements. Case-Laws Income Tax Wed, 13 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259609