https://www.taxtmi.com/caselaws?id=12263 The court upheld the legality of search and seizure proceedings under section 132 of the Income-tax Act, dismissing the petitioners' claims. The court found the seized cash was not concealed income and connected the petitioners with other parties' business activities. Requests to involve the Central Bureau of Investigation were rejected, and allegations of bribery were deemed irrelevant to the legality of the proceedings. Despite examining evidence on the accounted sum, the court concluded the petitioners failed to prove its legitimacy, leading to the dismissal of the writ petition for lack of merit. en-us Thu, 30 May 2002 00:00:00 +0530 Sat, 20 Feb 2010 16:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12263 The court upheld the legality of search and seizure proceedings under section 132 of the Income-tax Act, dismissing the petitioners' claims. The court found the seized cash was not concealed income and connected the petitioners with other parties' business activities. Requests to involve the Central Bureau of Investigation were rejected, and allegations of bribery were deemed irrelevant to the legality of the proceedings. Despite examining evidence on the accounted sum, the court concluded the petitioners failed to prove its legitimacy, leading to the dismissal of the writ petition for lack of merit. Case-Laws Income Tax Thu, 30 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12263