https://www.taxtmi.com/caselaws?id=7090 The court upheld the validity of searches conducted under section 132 of the Income-tax Act, 1961, finding them authorized and based on reasonable belief. The constitutionality of section 132 was upheld due to the retrospective validation provided by section 6 of the Income-tax (Amendment) Act, 1965. Allegations of mala fide actions by the Income-tax authorities were dismissed for lack of evidence. The court also deemed compliance with procedural requirements under Rule 112A of the Income-tax Rules as sufficient. Consequently, all petitions were dismissed, affirming the lawfulness of the searches and seizures. en-us Mon, 20 Feb 1967 00:00:00 +0530 Sun, 08 Feb 2009 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7090 The court upheld the validity of searches conducted under section 132 of the Income-tax Act, 1961, finding them authorized and based on reasonable belief. The constitutionality of section 132 was upheld due to the retrospective validation provided by section 6 of the Income-tax (Amendment) Act, 1965. Allegations of mala fide actions by the Income-tax authorities were dismissed for lack of evidence. The court also deemed compliance with procedural requirements under Rule 112A of the Income-tax Rules as sufficient. Consequently, all petitions were dismissed, affirming the lawfulness of the searches and seizures. Case-Laws Income Tax Mon, 20 Feb 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7090