https://www.taxtmi.com/caselaws?id=19895 A search warrant under section 132 of the Income-tax Act was challenged as being without jurisdiction for want of adequate information and reasonable belief. The Court found that the record showed receipt and recording of information, further material being sought, and consideration by higher officers before action was taken. As the exercise of power was founded on information and not shown to be arbitrary, the challenge to the search warrant failed. The warrant and section 132 proceedings were upheld, and the petitions were rejected. en-us Wed, 27 Apr 1994 00:00:00 +0530 Tue, 10 Nov 2009 14:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19895 A search warrant under section 132 of the Income-tax Act was challenged as being without jurisdiction for want of adequate information and reasonable belief. The Court found that the record showed receipt and recording of information, further material being sought, and consideration by higher officers before action was taken. As the exercise of power was founded on information and not shown to be arbitrary, the challenge to the search warrant failed. The warrant and section 132 proceedings were upheld, and the petitions were rejected. Case-Laws Income Tax Wed, 27 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19895