https://www.taxtmi.com/caselaws?id=12003 The court found the search and seizure conducted by the Income-tax Department to be arbitrary and illegal as it did not meet the "reason to believe" standard under Section 132 of the Income-tax Act. The court declared the prohibitory orders on bank accounts invalid, emphasizing the importance of adhering to legal procedures. Additionally, the court highlighted that invasion of privacy and rights under the Constitution occurred. Consequently, the court quashed the search and seizure proceedings, directing the return of seized articles and confirming interim orders, stressing the need for procedural adherence and respecting individuals' rights. en-us Tue, 08 Oct 2002 00:00:00 +0530 Sun, 14 Feb 2010 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12003 The court found the search and seizure conducted by the Income-tax Department to be arbitrary and illegal as it did not meet the "reason to believe" standard under Section 132 of the Income-tax Act. The court declared the prohibitory orders on bank accounts invalid, emphasizing the importance of adhering to legal procedures. Additionally, the court highlighted that invasion of privacy and rights under the Constitution occurred. Consequently, the court quashed the search and seizure proceedings, directing the return of seized articles and confirming interim orders, stressing the need for procedural adherence and respecting individuals' rights. Case-Laws Income Tax Tue, 08 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12003