https://www.taxtmi.com/caselaws?id=13776 A search under section 132 is valid when the competent authority records satisfaction on relevant material that books, documents or assets connected with undisclosed income are likely to be concealed, and a prior survey under section 133A does not invalidate a later search where the statutory basis is properly recorded. On the facts, material from the earlier search showed a nexus with another concern, and the alleged defect in the warrant description was not fatal. The court also held that the inclusive definition of "Director-General or Director" extends to an Additional Director of Income-tax, so the authorisation was competent. The writ challenge therefore failed. en-us Tue, 26 Sep 2000 00:00:00 +0530 Thu, 02 Jul 2009 16:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13776 A search under section 132 is valid when the competent authority records satisfaction on relevant material that books, documents or assets connected with undisclosed income are likely to be concealed, and a prior survey under section 133A does not invalidate a later search where the statutory basis is properly recorded. On the facts, material from the earlier search showed a nexus with another concern, and the alleged defect in the warrant description was not fatal. The court also held that the inclusive definition of "Director-General or Director" extends to an Additional Director of Income-tax, so the authorisation was competent. The writ challenge therefore failed. Case-Laws Income Tax Tue, 26 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13776