https://www.taxtmi.com/caselaws?id=16258 Search and seizure under section 132 was held invalid where the authorities resumed the search after an unexplained 14-day gap, failed to justify sealing documents instead of seizing them, and retained seized material beyond the permissible period, amounting to arbitrary exercise of power and legal malice. Because the foundational search was not legally sustainable, Chapter XIV-B block assessment could not be invoked and the notice under section 158BC was liable to be quashed. The petition therefore succeeded and the respondents were restrained from proceeding under the special block assessment regime. en-us Wed, 06 Jan 1999 00:00:00 +0530 Fri, 04 Sep 2009 17:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16258 Search and seizure under section 132 was held invalid where the authorities resumed the search after an unexplained 14-day gap, failed to justify sealing documents instead of seizing them, and retained seized material beyond the permissible period, amounting to arbitrary exercise of power and legal malice. Because the foundational search was not legally sustainable, Chapter XIV-B block assessment could not be invoked and the notice under section 158BC was liable to be quashed. The petition therefore succeeded and the respondents were restrained from proceeding under the special block assessment regime. Case-Laws Income Tax Wed, 06 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16258