https://www.taxtmi.com/caselaws?id=6652 Section 132 search and seizure must rest on a bona fide belief that relevant books or documents are available at the specified place, and the search must remain targeted to material relevant to the assessment. The court treated the operation as an abuse of power where numerous papers were seized indiscriminately, documents of other business concerns were taken, identification marks were omitted on some papers, current books were retained too long, and the overall conduct suggested a general raid rather than a focused statutory search. The search and seizure were therefore held invalid, and the seized documents were ordered to be returned. en-us Fri, 27 Mar 1964 00:00:00 +0530 Sat, 31 Jan 2009 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6652 Section 132 search and seizure must rest on a bona fide belief that relevant books or documents are available at the specified place, and the search must remain targeted to material relevant to the assessment. The court treated the operation as an abuse of power where numerous papers were seized indiscriminately, documents of other business concerns were taken, identification marks were omitted on some papers, current books were retained too long, and the overall conduct suggested a general raid rather than a focused statutory search. The search and seizure were therefore held invalid, and the seized documents were ordered to be returned. Case-Laws Income Tax Fri, 27 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6652