https://www.taxtmi.com/caselaws?id=21736 The court found the sealing of the petitioner's shop illegal and in violation of their fundamental rights. The search and seizure under section 132 of the Income-tax Act were deemed illegal and void due to deficiencies in the authorization order. Despite the availability of an alternative remedy, the court allowed the writ petition considering the gross violations of law and fundamental rights. The court dismissed one writ petition as infructuous and quashed the order under section 132(5) of the Income-tax Act, emphasizing lawful proceedings going forward and condemning the unlawful actions taken. en-us Fri, 06 Oct 1989 00:00:00 +0530 Fri, 27 Nov 2009 13:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21736 The court found the sealing of the petitioner's shop illegal and in violation of their fundamental rights. The search and seizure under section 132 of the Income-tax Act were deemed illegal and void due to deficiencies in the authorization order. Despite the availability of an alternative remedy, the court allowed the writ petition considering the gross violations of law and fundamental rights. The court dismissed one writ petition as infructuous and quashed the order under section 132(5) of the Income-tax Act, emphasizing lawful proceedings going forward and condemning the unlawful actions taken. Case-Laws Income Tax Fri, 06 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21736