https://www.taxtmi.com/caselaws?id=25775 The High Court declared the search and seizure conducted by the Income-tax Department as illegal due to lack of reasonable belief and proper material, violating Section 132 of the Income-tax Act, 1961. The retention of seized items beyond 180 days was deemed unjustified as no written approval was provided. The Court affirmed its jurisdiction to review actions under Section 132, emphasizing the need for justifiable cause. The Department was directed to return all seized items, including books of account, fixed deposit receipts, and valuables, underscoring the importance of upholding taxpayers' rights and legal principles. en-us Mon, 08 Sep 1986 00:00:00 +0530 Sat, 30 Jan 2010 17:46:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25775 The High Court declared the search and seizure conducted by the Income-tax Department as illegal due to lack of reasonable belief and proper material, violating Section 132 of the Income-tax Act, 1961. The retention of seized items beyond 180 days was deemed unjustified as no written approval was provided. The Court affirmed its jurisdiction to review actions under Section 132, emphasizing the need for justifiable cause. The Department was directed to return all seized items, including books of account, fixed deposit receipts, and valuables, underscoring the importance of upholding taxpayers' rights and legal principles. Case-Laws Income Tax Mon, 08 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25775