https://www.taxtmi.com/caselaws?id=6654 The High Court of PUNJAB upheld the legality of a search and seizure of documents conducted by an Income-tax Officer under the Income-tax Act. The court dismissed writ petitions challenging the search, finding it was conducted in an orderly manner with proper documentation. The constitutional validity of sections 131 and 132 of the Income-tax Act, 1961 was upheld, emphasizing the distinct purposes of the powers granted under each section. The court concluded that there were no grounds for interference with the income-tax authorities' actions, ultimately dismissing the petitions without imposing costs on the petitioners. en-us Tue, 22 Dec 1964 00:00:00 +0530 Sat, 31 Jan 2009 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6654 The High Court of PUNJAB upheld the legality of a search and seizure of documents conducted by an Income-tax Officer under the Income-tax Act. The court dismissed writ petitions challenging the search, finding it was conducted in an orderly manner with proper documentation. The constitutional validity of sections 131 and 132 of the Income-tax Act, 1961 was upheld, emphasizing the distinct purposes of the powers granted under each section. The court concluded that there were no grounds for interference with the income-tax authorities' actions, ultimately dismissing the petitions without imposing costs on the petitioners. Case-Laws Income Tax Tue, 22 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6654