https://www.taxtmi.com/caselaws?id=11826 The court allowed the appeal, setting aside the judgment that initially quashed the notice issued under section 132(1) of the Income-tax Act, 1961. It emphasized the importance of having adequate materials to form a "reason to believe" and the necessity of strict compliance with statutory provisions during search and seizure procedures. The court found the misnomer in the authorization for search and seizure immaterial and directed the prompt return of documents seized post-search unless an extension was granted under section 132(8). en-us Tue, 25 Feb 2003 00:00:00 +0530 Tue, 09 Feb 2010 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11826 The court allowed the appeal, setting aside the judgment that initially quashed the notice issued under section 132(1) of the Income-tax Act, 1961. It emphasized the importance of having adequate materials to form a "reason to believe" and the necessity of strict compliance with statutory provisions during search and seizure procedures. The court found the misnomer in the authorization for search and seizure immaterial and directed the prompt return of documents seized post-search unless an extension was granted under section 132(8). Case-Laws Income Tax Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11826