https://www.taxtmi.com/caselaws?id=425084 SC allowed the appeal, set aside the HC order quashing the search authorization and held the authorization valid. The Court ruled that formation of belief under s.132 is administrative; review is limited to Wednesbury-style reasonableness to ensure the satisfaction was bona fide and not mala fide or founded on irrelevant material, not to assess adequacy of reasons. The recorded reasons need not be disclosed and courts should not act as appellate bodies over the merits. Consequentially Revenue is liberty to proceed with search, seizure and further action in accordance with law. en-us Wed, 13 Jul 2022 00:00:00 +0530 Wed, 10 Jun 2026 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425084 SC allowed the appeal, set aside the HC order quashing the search authorization and held the authorization valid. The Court ruled that formation of belief under s.132 is administrative; review is limited to Wednesbury-style reasonableness to ensure the satisfaction was bona fide and not mala fide or founded on irrelevant material, not to assess adequacy of reasons. The recorded reasons need not be disclosed and courts should not act as appellate bodies over the merits. Consequentially Revenue is liberty to proceed with search, seizure and further action in accordance with law. Case-Laws Income Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425084