https://www.taxtmi.com/caselaws?id=24379 The court upheld the legality of the search conducted under section 132(1) of the Income-tax Act, stating that the Commissioner had sufficient information to justify the search. It ruled that compliance with section 132(9A) was met when assets were handed over to a superior officer. The court dismissed claims of violating natural justice principles in the order under section 132(5), noting that challenges could be made during assessment proceedings. Additionally, simultaneous orders under section 132(5) against individuals and their companies were deemed valid, with the court finding no merit in the petitions and imposing costs on the petitioners. en-us Mon, 28 Nov 1988 00:00:00 +0530 Tue, 19 Jan 2010 15:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24379 The court upheld the legality of the search conducted under section 132(1) of the Income-tax Act, stating that the Commissioner had sufficient information to justify the search. It ruled that compliance with section 132(9A) was met when assets were handed over to a superior officer. The court dismissed claims of violating natural justice principles in the order under section 132(5), noting that challenges could be made during assessment proceedings. Additionally, simultaneous orders under section 132(5) against individuals and their companies were deemed valid, with the court finding no merit in the petitions and imposing costs on the petitioners. Case-Laws Income Tax Mon, 28 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24379