https://www.taxtmi.com/caselaws?id=21816 The court dismissed the writ petitions challenging searches conducted under Section 132(1)(b) and (c) of the Income-tax Act, 1961 on November 20, 1987, and November 27, 1987. The court held that the searches were justified as the authorities had the necessary information and belief for conducting them. The court rejected arguments regarding the non-satisfaction of conditions precedent, non-filing of counter-affidavits, and allegations of malice. No costs were awarded. en-us Tue, 31 Jul 1990 00:00:00 +0530 Tue, 01 Dec 2009 16:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21816 The court dismissed the writ petitions challenging searches conducted under Section 132(1)(b) and (c) of the Income-tax Act, 1961 on November 20, 1987, and November 27, 1987. The court held that the searches were justified as the authorities had the necessary information and belief for conducting them. The court rejected arguments regarding the non-satisfaction of conditions precedent, non-filing of counter-affidavits, and allegations of malice. No costs were awarded. Case-Laws Income Tax Tue, 31 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21816