https://www.taxtmi.com/caselaws?id=289584 Section 37(2) of the Indian Income-tax Act, 1922 was analysed as a special anti-evasion search and seizure power supported by safeguards, including Commissioner authorisation, the officer's belief, and criminal procedure protections. It was held to be a valid classification and not violative of Articles 14 or 19(1)(f) and (g). The phrase "subject to any rules made in this behalf" was construed as regulatory only, so prior rules were not a condition precedent. The Commissioner's authorisations were found valid, including for connected premises at 63/1, Harrison Road, and the searches and seizures were not shown to be illegal or unauthorized. en-us Fri, 28 Apr 1961 00:00:00 +0530 Mon, 19 Jul 2021 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289584 Section 37(2) of the Indian Income-tax Act, 1922 was analysed as a special anti-evasion search and seizure power supported by safeguards, including Commissioner authorisation, the officer's belief, and criminal procedure protections. It was held to be a valid classification and not violative of Articles 14 or 19(1)(f) and (g). The phrase "subject to any rules made in this behalf" was construed as regulatory only, so prior rules were not a condition precedent. The Commissioner's authorisations were found valid, including for connected premises at 63/1, Harrison Road, and the searches and seizures were not shown to be illegal or unauthorized. Case-Laws Income Tax Fri, 28 Apr 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289584