https://www.taxtmi.com/caselaws?id=9496 A search under section 132 of the Income-tax Act is valid where the authorising authority has credible information, applies its mind, and forms the requisite reason to believe. The Court treated judicial review as confined to whether material existed and whether the decision-making process was lawful, not to reassess the sufficiency of the material. On the facts, the Department's sealed-cover satisfaction note and appraisal material showed adequate information and application of mind, so the search and seizure action and consequential panchnamas were upheld. en-us Fri, 20 May 2005 00:00:00 +0530 Tue, 23 Jun 2009 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9496 A search under section 132 of the Income-tax Act is valid where the authorising authority has credible information, applies its mind, and forms the requisite reason to believe. The Court treated judicial review as confined to whether material existed and whether the decision-making process was lawful, not to reassess the sufficiency of the material. On the facts, the Department's sealed-cover satisfaction note and appraisal material showed adequate information and application of mind, so the search and seizure action and consequential panchnamas were upheld. Case-Laws Income Tax Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9496