https://www.taxtmi.com/caselaws?id=10493 The court declared the warrants of authorisation issued under Section 132 of the Income-tax Act as illegal and unconstitutional, based on the misuse of the Comptroller and Auditor General (CAG) report. Consequently, the search and seizure operations conducted were deemed illegal and void ab initio. The impugned notices issued under Section 158BC were quashed as they were dependent on the legality of the search and seizure operations. The court ordered the return of all seized items to the petitioners within two weeks, emphasizing the need for strict adherence to legal procedures in exercising powers under Section 132. en-us Tue, 31 May 2005 00:00:00 +0530 Thu, 16 Jul 2009 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10493 The court declared the warrants of authorisation issued under Section 132 of the Income-tax Act as illegal and unconstitutional, based on the misuse of the Comptroller and Auditor General (CAG) report. Consequently, the search and seizure operations conducted were deemed illegal and void ab initio. The impugned notices issued under Section 158BC were quashed as they were dependent on the legality of the search and seizure operations. The court ordered the return of all seized items to the petitioners within two weeks, emphasizing the need for strict adherence to legal procedures in exercising powers under Section 132. Case-Laws Income Tax Tue, 31 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10493