https://www.taxtmi.com/caselaws?id=12658 The court upheld the legality of a common authorization under section 132(1) of the Income-tax Act, rejecting the petitioners' argument that it was invalid for multiple parties. Allegations of irregularities during the search were dismissed due to lack of evidence. Concerning the retention of documents beyond the stipulated period under section 132(9A), the court found no prejudice caused to the petitioners. The court also dismissed claims of post-search illegalities regarding document seals. The petition was ultimately dismissed, and the notice was discharged with no costs awarded. en-us Wed, 22 Mar 2000 00:00:00 +0530 Wed, 20 May 2009 18:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12658 The court upheld the legality of a common authorization under section 132(1) of the Income-tax Act, rejecting the petitioners' argument that it was invalid for multiple parties. Allegations of irregularities during the search were dismissed due to lack of evidence. Concerning the retention of documents beyond the stipulated period under section 132(9A), the court found no prejudice caused to the petitioners. The court also dismissed claims of post-search illegalities regarding document seals. The petition was ultimately dismissed, and the notice was discharged with no costs awarded. Case-Laws Income Tax Wed, 22 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12658