https://www.taxtmi.com/caselaws?id=289583 The court upheld the constitutionality of Section 132 of the Income-tax Act, 1961, finding it not in violation of fundamental rights under the Constitution of India. It determined that the section's provisions for search and seizure are reasonable, necessary for preventing tax evasion, and provide adequate safeguards against arbitrary exercise of power. The court also found the searches conducted under Section 132 to be justified, conducted in compliance with the law, and dismissed the writ petition, allowing the respondents to retain the seized materials as per the Act. en-us Tue, 03 Jan 1967 00:00:00 +0530 Mon, 19 Jul 2021 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289583 The court upheld the constitutionality of Section 132 of the Income-tax Act, 1961, finding it not in violation of fundamental rights under the Constitution of India. It determined that the section's provisions for search and seizure are reasonable, necessary for preventing tax evasion, and provide adequate safeguards against arbitrary exercise of power. The court also found the searches conducted under Section 132 to be justified, conducted in compliance with the law, and dismissed the writ petition, allowing the respondents to retain the seized materials as per the Act. Case-Laws Income Tax Tue, 03 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289583