https://www.taxtmi.com/caselaws?id=385869 The Court rejected the review application challenging the Warrant of Authorization under Section 132A of the Income Tax Act, 1961. Emphasizing the need for tax officers to justify the regularity of their actions, the Court distinguished between malicious intent and bona fide exercise of statutory duties. The petitioner's arguments regarding the phrases in the Act, discrepancies in evidence consideration, and ambiguity in the warrant were dismissed. The Court highlighted the importance of palpable errors for review and upheld the authority's actions, suggesting the petitioner could appeal to the Supreme Court if dissatisfied. en-us Mon, 09 Sep 2019 00:00:00 +0530 Mon, 16 Sep 2019 11:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385869 The Court rejected the review application challenging the Warrant of Authorization under Section 132A of the Income Tax Act, 1961. Emphasizing the need for tax officers to justify the regularity of their actions, the Court distinguished between malicious intent and bona fide exercise of statutory duties. The petitioner's arguments regarding the phrases in the Act, discrepancies in evidence consideration, and ambiguity in the warrant were dismissed. The Court highlighted the importance of palpable errors for review and upheld the authority's actions, suggesting the petitioner could appeal to the Supreme Court if dissatisfied. Case-Laws Income Tax Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385869