https://www.taxtmi.com/caselaws?id=11509 Search authorisation under section 132(1) of the Income-tax Act is valid only where the competent authority forms an objective reason to believe, on concrete material, that undisclosed money, bullion, jewellery or other valuable articles exist. Mere rumour, suspicion, or a mechanically issued warrant without application of mind is insufficient. On the record, the authority lacked sufficient material and there was no specific denial of the plea that the warrant had been issued mechanically. The Allahabad HC therefore held the search and seizure illegal and the challenge succeeded. en-us Wed, 03 Sep 2003 00:00:00 +0530 Tue, 11 Aug 2009 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11509 Search authorisation under section 132(1) of the Income-tax Act is valid only where the competent authority forms an objective reason to believe, on concrete material, that undisclosed money, bullion, jewellery or other valuable articles exist. Mere rumour, suspicion, or a mechanically issued warrant without application of mind is insufficient. On the record, the authority lacked sufficient material and there was no specific denial of the plea that the warrant had been issued mechanically. The Allahabad HC therefore held the search and seizure illegal and the challenge succeeded. Case-Laws Income Tax Wed, 03 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11509