https://www.taxtmi.com/caselaws?id=11364 The court invalidated the warrant of authorization under section 132(1) of the Income-tax Act due to lack of material justifying the "reason to believe" requirement. Consequently, all subsequent actions, including block assessment proceedings, were deemed invalid. The search and seizure operation was criticized for being based on vague information and indiscriminate seizures. Prohibitory orders were held expired, leading to the immediate release of seized items. The transfer of jurisdiction issue was not addressed as the entire operation and proceedings were quashed, emphasizing adherence to legal procedures in such operations. en-us Fri, 06 Feb 2004 00:00:00 +0530 Fri, 07 Aug 2009 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11364 The court invalidated the warrant of authorization under section 132(1) of the Income-tax Act due to lack of material justifying the "reason to believe" requirement. Consequently, all subsequent actions, including block assessment proceedings, were deemed invalid. The search and seizure operation was criticized for being based on vague information and indiscriminate seizures. Prohibitory orders were held expired, leading to the immediate release of seized items. The transfer of jurisdiction issue was not addressed as the entire operation and proceedings were quashed, emphasizing adherence to legal procedures in such operations. Case-Laws Income Tax Fri, 06 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11364