https://www.taxtmi.com/caselaws?id=7165 A warrant under section 132 of the Income-tax Act was upheld where the Commissioner relied on relevant material alleging fictitious transactions, fabricated documents, duplicate books, and forged exchange records to form reason to believe that books and documents would not be produced if notice were issued. The Court held that it would not probe the sufficiency of that material once the belief rested on relevant information. It further found the search and seizure were not excessive, arbitrary, or indiscriminate because the warrants were supported by written instructions limiting the search to specified classes of records and requiring scrutiny before seizure. The authorisation was also held valid, as the statute did not require itemwise specification of documents and the retention objections failed. en-us Thu, 09 Nov 1967 00:00:00 +0530 Wed, 11 Feb 2009 18:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7165 A warrant under section 132 of the Income-tax Act was upheld where the Commissioner relied on relevant material alleging fictitious transactions, fabricated documents, duplicate books, and forged exchange records to form reason to believe that books and documents would not be produced if notice were issued. The Court held that it would not probe the sufficiency of that material once the belief rested on relevant information. It further found the search and seizure were not excessive, arbitrary, or indiscriminate because the warrants were supported by written instructions limiting the search to specified classes of records and requiring scrutiny before seizure. The authorisation was also held valid, as the statute did not require itemwise specification of documents and the retention objections failed. Case-Laws Income Tax Thu, 09 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7165