https://www.taxtmi.com/caselaws?id=29271 The court found that the Commissioner lacked sufficient reason to believe that the jewellery seized represented undisclosed income, deeming the authorization warrant issued under section 132A of the Income Tax Act as without jurisdiction. The petition was allowed, the warrant was quashed, and the petitioner was awarded costs. en-us Mon, 06 Oct 1980 00:00:00 +0530 Thu, 11 Mar 2010 17:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29271 The court found that the Commissioner lacked sufficient reason to believe that the jewellery seized represented undisclosed income, deeming the authorization warrant issued under section 132A of the Income Tax Act as without jurisdiction. The petition was allowed, the warrant was quashed, and the petitioner was awarded costs. Case-Laws Income Tax Mon, 06 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29271