https://www.taxtmi.com/caselaws?id=11586 The court found the search and seizure proceedings, including the warrant of authorization, to be illegal and lacking proper compliance with the Income-tax Act. Due to the absence of valid grounds and jurisdiction, the court quashed the proceedings and ordered the return of the seized jewellery to the petitioners. Compliance with legal procedures and the necessity of substantial evidence for authorizing searches under Section 132 of the Income-tax Act were emphasized in the judgment. en-us Fri, 10 Oct 2003 00:00:00 +0530 Sun, 31 Jan 2010 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11586 The court found the search and seizure proceedings, including the warrant of authorization, to be illegal and lacking proper compliance with the Income-tax Act. Due to the absence of valid grounds and jurisdiction, the court quashed the proceedings and ordered the return of the seized jewellery to the petitioners. Compliance with legal procedures and the necessity of substantial evidence for authorizing searches under Section 132 of the Income-tax Act were emphasized in the judgment. Case-Laws Income Tax Fri, 10 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11586