https://www.taxtmi.com/caselaws?id=28098 The High Court of Madhya Pradesh dismissed the petitions challenging the search and seizure conducted under section 132 of the Income Tax Act, 1961. The Court found the warrants of authorization to be valid, upheld the Commissioner's belief in the necessity of the search, and deemed the search and seizure process legal despite objections raised by the petitioners. Costs were awarded to the respondents, and the security deposit was ordered to be refunded to the petitioners. en-us Wed, 20 Apr 1983 00:00:00 +0530 Fri, 19 Feb 2010 10:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28098 The High Court of Madhya Pradesh dismissed the petitions challenging the search and seizure conducted under section 132 of the Income Tax Act, 1961. The Court found the warrants of authorization to be valid, upheld the Commissioner's belief in the necessity of the search, and deemed the search and seizure process legal despite objections raised by the petitioners. Costs were awarded to the respondents, and the security deposit was ordered to be refunded to the petitioners. Case-Laws Income Tax Wed, 20 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28098