https://www.taxtmi.com/caselaws?id=17786 The court upheld the legality of the search and seizure of gold under Section 132 of the Income-tax Act, finding that the authorities had sufficient and relevant information to justify their actions. The court concluded that the conditions precedent for invoking Section 132 were met, and the subsequent material gathered post-seizure was deemed irrelevant. The petitions were dismissed, and the petitioners were ordered to pay costs to the respondents. en-us Wed, 05 Feb 1997 00:00:00 +0530 Mon, 27 Apr 2026 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17786 The court upheld the legality of the search and seizure of gold under Section 132 of the Income-tax Act, finding that the authorities had sufficient and relevant information to justify their actions. The court concluded that the conditions precedent for invoking Section 132 were met, and the subsequent material gathered post-seizure was deemed irrelevant. The petitions were dismissed, and the petitioners were ordered to pay costs to the respondents. Case-Laws Income Tax Wed, 05 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17786