https://www.taxtmi.com/caselaws?id=6889 Section 132 of the Income-tax Act, 1961, was described as a special anti-evasion measure aimed at uncovering withheld evidence and undisclosed assets, and was held constitutionally valid because it did not replace the ordinary assessment and appellate machinery and was supported by adequate safeguards. The Court further held that an authorisation for search is valid where the Commissioner has relevant and reasonably reliable information giving rise to a rational "reason to believe", while the sufficiency of the grounds is not for judicial reassessment. On the facts, the material justified the belief, and the searches and seizures were found to have been conducted within the statutory framework without established high-handedness. en-us Tue, 03 Jan 1967 00:00:00 +0530 Fri, 06 Feb 2009 19:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6889 Section 132 of the Income-tax Act, 1961, was described as a special anti-evasion measure aimed at uncovering withheld evidence and undisclosed assets, and was held constitutionally valid because it did not replace the ordinary assessment and appellate machinery and was supported by adequate safeguards. The Court further held that an authorisation for search is valid where the Commissioner has relevant and reasonably reliable information giving rise to a rational "reason to believe", while the sufficiency of the grounds is not for judicial reassessment. On the facts, the material justified the belief, and the searches and seizures were found to have been conducted within the statutory framework without established high-handedness. Case-Laws Income Tax Tue, 03 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6889