https://www.taxtmi.com/caselaws?id=20233 The court rejected the petition challenging the search and seizure proceedings under section 132(1) of the Income-tax Act, 1961, the prohibitory order under section 132(3), and allegations of mala fides by Revenue officers. The court emphasized that the belief for authorization must be reasonable and based on relevant information, and that disclosing materials during the initial search and seizure stage is not mandatory. The court upheld the strict adherence to the law in exercising authority under the Act, citing relevant legal precedents. en-us Wed, 22 Dec 1993 00:00:00 +0530 Thu, 12 Nov 2009 16:29:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20233 The court rejected the petition challenging the search and seizure proceedings under section 132(1) of the Income-tax Act, 1961, the prohibitory order under section 132(3), and allegations of mala fides by Revenue officers. The court emphasized that the belief for authorization must be reasonable and based on relevant information, and that disclosing materials during the initial search and seizure stage is not mandatory. The court upheld the strict adherence to the law in exercising authority under the Act, citing relevant legal precedents. Case-Laws Income Tax Wed, 22 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20233