https://www.taxtmi.com/caselaws?id=25336 The court found the warrant of authorization issued under section 132 of the Income-tax Act to be invalid due to lack of concrete evidence supporting the "reason to believe" requirement. The subsequent search and restraint order were deemed unjustified as they were based on unverified information and conjecture, rather than reliable evidence. The petition was allowed, and both the warrant of authorization and the restraint order were quashed, emphasizing the importance of protecting citizens' privacy and ensuring actions are grounded in trustworthy information. en-us Tue, 22 Dec 1987 00:00:00 +0530 Thu, 28 Jan 2010 10:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25336 The court found the warrant of authorization issued under section 132 of the Income-tax Act to be invalid due to lack of concrete evidence supporting the "reason to believe" requirement. The subsequent search and restraint order were deemed unjustified as they were based on unverified information and conjecture, rather than reliable evidence. The petition was allowed, and both the warrant of authorization and the restraint order were quashed, emphasizing the importance of protecting citizens' privacy and ensuring actions are grounded in trustworthy information. Case-Laws Income Tax Tue, 22 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25336