https://www.taxtmi.com/caselaws?id=7862 The court found that the search and seizure conducted under section 132 of the Income-tax Act, 1961, constituted an abuse of power. The actions of the tax authorities exceeded the legitimate scope of the law. As a result, the court quashed the search and seizure proceedings from September 1964 and ordered the authorities to return the seized documents to the petitioner and other affected individuals. The petition was allowed with costs. en-us Thu, 22 May 1969 00:00:00 +0530 Mon, 23 Mar 2009 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7862 The court found that the search and seizure conducted under section 132 of the Income-tax Act, 1961, constituted an abuse of power. The actions of the tax authorities exceeded the legitimate scope of the law. As a result, the court quashed the search and seizure proceedings from September 1964 and ordered the authorities to return the seized documents to the petitioner and other affected individuals. The petition was allowed with costs. Case-Laws Income Tax Thu, 22 May 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7862