https://www.taxtmi.com/caselaws?id=12506 The court upheld the legality of the search warrant issued on April 1, 1997, for the locker maintained by the appellant, rejecting challenges to both the initial inventory on March 31, 1997, and the subsequent search. Emphasizing the importance of due process and legal requirements, the judgment affirmed the validity of the search warrant, based on reliable information and compliance with the Income-tax Act, 1961. en-us Sat, 03 Nov 2001 00:00:00 +0530 Wed, 03 Mar 2010 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12506 The court upheld the legality of the search warrant issued on April 1, 1997, for the locker maintained by the appellant, rejecting challenges to both the initial inventory on March 31, 1997, and the subsequent search. Emphasizing the importance of due process and legal requirements, the judgment affirmed the validity of the search warrant, based on reliable information and compliance with the Income-tax Act, 1961. Case-Laws Income Tax Sat, 03 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12506