https://www.taxtmi.com/caselaws?id=286291 The HC allowed the writ petition and quashed the warrant of authorization issued u/s 132 of the Income Tax Act, holding the search and seizure action against the petitioner ultra vires and invalid. It found that the "reason to believe" prerequisite under s.132 was not satisfied, as the information and satisfaction note related solely to another group and contained no specific, relevant material against the petitioner. Mere reference to the petitioner as a supplier to that group did not constitute lawful "information." Exercising jurisdiction under Art. 226, the HC held the authorization unsustainable and directed that all assets and documents seized from the petitioner be returned. en-us Thu, 09 May 2013 00:00:00 +0530 Mon, 15 Dec 2025 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286291 The HC allowed the writ petition and quashed the warrant of authorization issued u/s 132 of the Income Tax Act, holding the search and seizure action against the petitioner ultra vires and invalid. It found that the "reason to believe" prerequisite under s.132 was not satisfied, as the information and satisfaction note related solely to another group and contained no specific, relevant material against the petitioner. Mere reference to the petitioner as a supplier to that group did not constitute lawful "information." Exercising jurisdiction under Art. 226, the HC held the authorization unsustainable and directed that all assets and documents seized from the petitioner be returned. Case-Laws Income Tax Thu, 09 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286291