https://www.taxtmi.com/caselaws?id=19127 The court found the search conducted under section 132 of the Income-tax Act, 1961 to be illegal and lacking the necessary information. The search was deemed to be without jurisdiction as the authorities failed to provide substantive evidence or meet the required conditions. Consequently, the court allowed the writ petition, ruling in favor of the petitioner and awarding costs of Rs. 10,000. en-us Wed, 31 May 1995 00:00:00 +0530 Wed, 04 Nov 2009 12:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19127 The court found the search conducted under section 132 of the Income-tax Act, 1961 to be illegal and lacking the necessary information. The search was deemed to be without jurisdiction as the authorities failed to provide substantive evidence or meet the required conditions. Consequently, the court allowed the writ petition, ruling in favor of the petitioner and awarding costs of Rs. 10,000. Case-Laws Income Tax Wed, 31 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19127