https://www.taxtmi.com/caselaws?id=6422 The court upheld the constitutionality of Section 132 of the Income-tax Act, 1961, finding it did not violate constitutional articles. It ruled that evidence from searches, even if allegedly illegal, is admissible. The court dismissed the petitions and appeals, concluding no illegality in the tax authorities' search and seizure operations. en-us Fri, 14 Dec 1973 00:00:00 +0530 Fri, 27 Dec 2013 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6422 The court upheld the constitutionality of Section 132 of the Income-tax Act, 1961, finding it did not violate constitutional articles. It ruled that evidence from searches, even if allegedly illegal, is admissible. The court dismissed the petitions and appeals, concluding no illegality in the tax authorities' search and seizure operations. Case-Laws Income Tax Fri, 14 Dec 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6422