https://www.taxtmi.com/caselaws?id=5149 Search and seizure under section 132 depends on the Commissioner or Director of Inspection having information and reason to believe that statutory conditions are met, and the power must be used only for authorised purposes. A general warrant to search for books and documents relevant to proceedings is valid, and seizure of many documents, including some later found irrelevant, does not by itself prove mala fides or a collateral purpose. The record did not show that the authorization was issued at the behest of the Directorate of Inspection, so the finding of mala fide exercise of power was set aside. Where a writ raises serious disputed facts, the High Court should not ordinarily resolve them on affidavits alone without viva voce evidence. en-us Tue, 15 Jul 1969 00:00:00 +0530 Mon, 02 Jun 2025 10:31:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5149 Search and seizure under section 132 depends on the Commissioner or Director of Inspection having information and reason to believe that statutory conditions are met, and the power must be used only for authorised purposes. A general warrant to search for books and documents relevant to proceedings is valid, and seizure of many documents, including some later found irrelevant, does not by itself prove mala fides or a collateral purpose. The record did not show that the authorization was issued at the behest of the Directorate of Inspection, so the finding of mala fide exercise of power was set aside. Where a writ raises serious disputed facts, the High Court should not ordinarily resolve them on affidavits alone without viva voce evidence. Case-Laws Income Tax Tue, 15 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5149