https://www.taxtmi.com/caselaws?id=401387 The Court upheld the legality of the search and seizure warrant issued under Section 132 of the Income Tax Act, 1961, finding that the warrant was valid and the search and seizure operations were conducted within the legal framework. The Court clarified that it could not question the sufficiency or adequacy of the reasons recorded for the warrant, emphasizing the limited scope of its jurisdiction under Article 226 of the Constitution. The petition was dismissed, and all related applications were disposed of accordingly. en-us Wed, 02 Dec 2020 00:00:00 +0530 Fri, 02 Jul 2021 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401387 The Court upheld the legality of the search and seizure warrant issued under Section 132 of the Income Tax Act, 1961, finding that the warrant was valid and the search and seizure operations were conducted within the legal framework. The Court clarified that it could not question the sufficiency or adequacy of the reasons recorded for the warrant, emphasizing the limited scope of its jurisdiction under Article 226 of the Constitution. The petition was dismissed, and all related applications were disposed of accordingly. Case-Laws Income Tax Wed, 02 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401387