https://www.taxtmi.com/caselaws?id=261233 The court found that the search and seizure operation conducted under Section 132(1) of the Income Tax Act, 1961 was not legally justified. The court concluded that the search warrant was issued on hypothetical grounds without sufficient evidence, indicating potential mala fide action due to a personal dispute. As a result, the court quashed the search and seizure proceedings, emphasizing the need for strict adherence to legal procedures and the requirement for adequate grounds in the satisfaction note for conducting searches under the Act. en-us Thu, 27 Jun 2013 00:00:00 +0530 Mon, 06 Jul 2015 12:32:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261233 The court found that the search and seizure operation conducted under Section 132(1) of the Income Tax Act, 1961 was not legally justified. The court concluded that the search warrant was issued on hypothetical grounds without sufficient evidence, indicating potential mala fide action due to a personal dispute. As a result, the court quashed the search and seizure proceedings, emphasizing the need for strict adherence to legal procedures and the requirement for adequate grounds in the satisfaction note for conducting searches under the Act. Case-Laws Income Tax Thu, 27 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261233