https://www.taxtmi.com/caselaws?id=12038 The court found the search and seizure operation conducted by the Income-tax Department on a dental surgeon to be illegal. The court held that the Department lacked sufficient material to believe the surgeon was concealing income, citing precedents that possession of unexplained assets alone is insufficient for action under Section 132 of the Income-tax Act. The court directed the release of seized cash, jewellery, and other items, declaring the entire operation conducted in 2001 as illegal. en-us Thu, 16 Jan 2003 00:00:00 +0530 Tue, 16 Feb 2010 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12038 The court found the search and seizure operation conducted by the Income-tax Department on a dental surgeon to be illegal. The court held that the Department lacked sufficient material to believe the surgeon was concealing income, citing precedents that possession of unexplained assets alone is insufficient for action under Section 132 of the Income-tax Act. The court directed the release of seized cash, jewellery, and other items, declaring the entire operation conducted in 2001 as illegal. Case-Laws Income Tax Thu, 16 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12038