https://www.taxtmi.com/caselaws?id=7337 The court upheld the constitutionality of the power of search and seizure under section 132 of the Income-tax Act, emphasizing the quasi-judicial functions of the Commissioner of Income-tax. It found that the search was conducted in compliance with the law, dismissing allegations of mala fide actions and abuse of power. The warrant of authorization was deemed valid, and the seized materials were considered relevant and useful. The court concluded that the seizure was not excessive or arbitrary, ultimately dismissing the writ petition and ordering the petitioners to pay costs of Rs. 150. en-us Mon, 25 Mar 1968 00:00:00 +0530 Wed, 18 Feb 2009 08:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7337 The court upheld the constitutionality of the power of search and seizure under section 132 of the Income-tax Act, emphasizing the quasi-judicial functions of the Commissioner of Income-tax. It found that the search was conducted in compliance with the law, dismissing allegations of mala fide actions and abuse of power. The warrant of authorization was deemed valid, and the seized materials were considered relevant and useful. The court concluded that the seizure was not excessive or arbitrary, ultimately dismissing the writ petition and ordering the petitioners to pay costs of Rs. 150. Case-Laws Income Tax Mon, 25 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7337