https://www.taxtmi.com/caselaws?id=8987 Search and seizure under section 132(1) of the Income-tax Act, 1961 requires information giving rise to a rational belief of undisclosed income, but judicial review is limited to whether that belief has a nexus with the material and is not a pretence. The High Court noted that the Commissioner had information suggesting undisclosed income, yet the cash and account books were already in lawful police custody when the warrant was issued, so section 132 could not be used to seize property held by another statutory authority under a different legal regime. Denial of copies and extracts under section 132(9) was also a breach, but it did not independently determine relief once the seizure itself was found invalid. en-us Wed, 22 Nov 1972 00:00:00 +0530 Wed, 17 Jun 2009 20:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8987 Search and seizure under section 132(1) of the Income-tax Act, 1961 requires information giving rise to a rational belief of undisclosed income, but judicial review is limited to whether that belief has a nexus with the material and is not a pretence. The High Court noted that the Commissioner had information suggesting undisclosed income, yet the cash and account books were already in lawful police custody when the warrant was issued, so section 132 could not be used to seize property held by another statutory authority under a different legal regime. Denial of copies and extracts under section 132(9) was also a breach, but it did not independently determine relief once the seizure itself was found invalid. Case-Laws Income Tax Wed, 22 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8987