https://www.taxtmi.com/caselaws?id=20638 The court allowed Civil Writ Petitions challenging the legality of actions taken under section 132 of the Income-tax Act, 1961. It held that the authorities must have relevant material before conducting raids, and failure to do so violates Article 14 of the Constitution of India. The court quashed the warrants and ordered the return of seized documents/goods within fifteen days, issuing a writ of mandamus and awarding counsel fees in each case. en-us Fri, 29 Jan 1993 00:00:00 +0530 Mon, 16 Nov 2009 12:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20638 The court allowed Civil Writ Petitions challenging the legality of actions taken under section 132 of the Income-tax Act, 1961. It held that the authorities must have relevant material before conducting raids, and failure to do so violates Article 14 of the Constitution of India. The court quashed the warrants and ordered the return of seized documents/goods within fifteen days, issuing a writ of mandamus and awarding counsel fees in each case. Case-Laws Income Tax Fri, 29 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20638