https://www.taxtmi.com/caselaws?id=420375 The Court upheld the legality of the search and warrant of authorization under Section 132 of the Income Tax Act, along with the panchnama, assessment order, and demand notices. It found that the material provided by the Revenue constituted sufficient 'reasons to believe' for the action taken, justifying the exercise of power under Section 132. The Court allowed the petitioner the liberty to challenge the orders through appropriate proceedings but did not interfere with the action under Section 132. en-us Fri, 11 Feb 2022 00:00:00 +0530 Sat, 20 Aug 2022 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420375 The Court upheld the legality of the search and warrant of authorization under Section 132 of the Income Tax Act, along with the panchnama, assessment order, and demand notices. It found that the material provided by the Revenue constituted sufficient 'reasons to believe' for the action taken, justifying the exercise of power under Section 132. The Court allowed the petitioner the liberty to challenge the orders through appropriate proceedings but did not interfere with the action under Section 132. Case-Laws Income Tax Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420375