https://www.taxtmi.com/caselaws?id=29270 The court upheld the jurisdiction of the Commissioner under Section 132A of the Income Tax Act to issue the authorization for search and seizure based on reasonable belief supported by information. It found the information provided to be sufficient for the issuance of the authorization and determined that the Commissioner had applied his mind to the relevant facts. The court dismissed the writ petition but directed that the seized articles should not be taken possession of by the respondents until the provisional assessment is completed, with a provision for return if the inquiry exceeds the legal timeframe. en-us Tue, 18 Apr 1978 00:00:00 +0530 Thu, 11 Mar 2010 17:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29270 The court upheld the jurisdiction of the Commissioner under Section 132A of the Income Tax Act to issue the authorization for search and seizure based on reasonable belief supported by information. It found the information provided to be sufficient for the issuance of the authorization and determined that the Commissioner had applied his mind to the relevant facts. The court dismissed the writ petition but directed that the seized articles should not be taken possession of by the respondents until the provisional assessment is completed, with a provision for return if the inquiry exceeds the legal timeframe. Case-Laws Income Tax Tue, 18 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29270