https://www.taxtmi.com/caselaws?id=8965 Section 132 authorises search and seizure only when statutory preconditions are met, and property already in the known custody of the police does not justify a search-oriented warrant merely to take possession. The text also stresses that before a summary assessment under section 132(5) is made, the person from whom documents are seized must be allowed inspection and copying under section 132(9); refusal of that opportunity can offend fair hearing requirements and undermine the assessment where it relies on the withheld material. en-us Thu, 25 May 1972 00:00:00 +0530 Wed, 17 Jun 2009 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8965 Section 132 authorises search and seizure only when statutory preconditions are met, and property already in the known custody of the police does not justify a search-oriented warrant merely to take possession. The text also stresses that before a summary assessment under section 132(5) is made, the person from whom documents are seized must be allowed inspection and copying under section 132(9); refusal of that opportunity can offend fair hearing requirements and undermine the assessment where it relies on the withheld material. Case-Laws Income Tax Thu, 25 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8965