https://www.taxtmi.com/caselaws?id=193247 The Court dismissed the petition challenging search and seizure conducted by the Income-tax Officer, citing lack of jurisdiction as the cause of action arose in Bombay. It rejected the argument for Central Government involvement, stating it was unnecessary for validity determination. The challenge to Section 132(5) of the Income-Tax Act without Central Government participation was deemed unfounded. The Court emphasized Central Government involvement isn't mandatory in such cases. The petition was dismissed on jurisdictional grounds without delving into substantive legal issues, with costs awarded against the petitioner. en-us Sat, 14 Jan 1967 00:00:00 +0530 Thu, 20 Jul 2017 11:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193247 The Court dismissed the petition challenging search and seizure conducted by the Income-tax Officer, citing lack of jurisdiction as the cause of action arose in Bombay. It rejected the argument for Central Government involvement, stating it was unnecessary for validity determination. The challenge to Section 132(5) of the Income-Tax Act without Central Government participation was deemed unfounded. The Court emphasized Central Government involvement isn't mandatory in such cases. The petition was dismissed on jurisdictional grounds without delving into substantive legal issues, with costs awarded against the petitioner. Case-Laws Income Tax Sat, 14 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193247