https://www.taxtmi.com/caselaws?id=7328 Section 132 of the Income-tax Act permits search and seizure only where the authorised officer forms a bona fide reason to believe, on relevant material, that books or documents will not be produced and that the material will be useful or relevant; judicial review is limited to testing bona fides, relevance, and absence of extraneous considerations. The Delhi High Court held that the authorisations and searches were valid despite objections on non-application of mind, breadth of seizure, and procedural defects, and that minor excesses did not vitiate the action. It also upheld section 132 as a reasonable anti-evasion measure consistent with Articles 14 and 19, and held that information obtained in an illegal search is not automatically excluded from evidence, subject to ordinary rules of admissibility. en-us Fri, 22 Mar 1968 00:00:00 +0530 Tue, 17 Feb 2009 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7328 Section 132 of the Income-tax Act permits search and seizure only where the authorised officer forms a bona fide reason to believe, on relevant material, that books or documents will not be produced and that the material will be useful or relevant; judicial review is limited to testing bona fides, relevance, and absence of extraneous considerations. The Delhi High Court held that the authorisations and searches were valid despite objections on non-application of mind, breadth of seizure, and procedural defects, and that minor excesses did not vitiate the action. It also upheld section 132 as a reasonable anti-evasion measure consistent with Articles 14 and 19, and held that information obtained in an illegal search is not automatically excluded from evidence, subject to ordinary rules of admissibility. Case-Laws Income Tax Fri, 22 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7328