https://www.taxtmi.com/caselaws?id=7689 The court upheld the legality of the search and seizure conducted under Section 132 of the Income-tax Act, 1961. It found that the Commissioner had sufficient grounds to issue the search warrants based on credible information of tax evasion. The search was deemed compliant with legal and procedural requirements, dismissing allegations of excessiveness and indiscriminate conduct. The inventory and panchnama processes were validated, and the appeal was dismissed, with the operation of the order stayed for one week for the appellants to obtain certified copies. en-us Thu, 19 Sep 1968 00:00:00 +0530 Tue, 17 Mar 2009 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7689 The court upheld the legality of the search and seizure conducted under Section 132 of the Income-tax Act, 1961. It found that the Commissioner had sufficient grounds to issue the search warrants based on credible information of tax evasion. The search was deemed compliant with legal and procedural requirements, dismissing allegations of excessiveness and indiscriminate conduct. The inventory and panchnama processes were validated, and the appeal was dismissed, with the operation of the order stayed for one week for the appellants to obtain certified copies. Case-Laws Income Tax Thu, 19 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7689