https://www.taxtmi.com/caselaws?id=29567 The court upheld the legality of the search and seizure under Section 132(1) of the Income Tax Act, finding that the Commissioner had sufficient reliable information to justify the actions. The court also held that the orders passed under Section 132(5) were not illegal despite a procedural irregularity. The information and material possessed by the Commissioner were deemed adequate to support the search and seizure. The petitions were dismissed, with the court ruling in favor of the authorities and upholding the validity of the actions taken. en-us Tue, 16 Oct 1979 00:00:00 +0530 Sat, 13 Mar 2010 17:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29567 The court upheld the legality of the search and seizure under Section 132(1) of the Income Tax Act, finding that the Commissioner had sufficient reliable information to justify the actions. The court also held that the orders passed under Section 132(5) were not illegal despite a procedural irregularity. The information and material possessed by the Commissioner were deemed adequate to support the search and seizure. The petitions were dismissed, with the court ruling in favor of the authorities and upholding the validity of the actions taken. Case-Laws Income Tax Tue, 16 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29567