https://www.taxtmi.com/caselaws?id=32062 The court held that a warrant of authorization under Section 132 of the Income Tax Act does not require prior notice to the person being searched. Issuing a common warrant of authorization naming multiple persons is permissible. Bank books of account can be treated as the person's documents, and serving a warrant on a bank for information is legal. Requisition under Section 132(A) is valid if related to the person being searched. Requisitioning documents from the police without court permission is valid if not in court custody. The Additional Director of Income Tax lacks authority to issue warrants under Section 132. The court dismissed some writ petitions and quashed search and block assessment proceedings in others. en-us Fri, 14 Jul 2006 00:00:00 +0530 Thu, 04 Aug 2016 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32062 The court held that a warrant of authorization under Section 132 of the Income Tax Act does not require prior notice to the person being searched. Issuing a common warrant of authorization naming multiple persons is permissible. Bank books of account can be treated as the person's documents, and serving a warrant on a bank for information is legal. Requisition under Section 132(A) is valid if related to the person being searched. Requisitioning documents from the police without court permission is valid if not in court custody. The Additional Director of Income Tax lacks authority to issue warrants under Section 132. The court dismissed some writ petitions and quashed search and block assessment proceedings in others. Case-Laws Income Tax Fri, 14 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32062