https://www.taxtmi.com/caselaws?id=35492 The court upheld the legality of the search conducted on September 14, 2002, under Section 132 of the Income-tax Act, 1961, finding sufficient material to justify it. Consequently, the block assessment notices issued were deemed valid, as the search was lawful and authorized by the Director of Investigation within his jurisdiction. The court emphasized the importance of concrete and verified information leading to searches, dismissing the writ petition and affirming the validity of the actions taken in accordance with statutory provisions. en-us Wed, 26 Aug 2009 00:00:00 +0530 Tue, 09 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35492 The court upheld the legality of the search conducted on September 14, 2002, under Section 132 of the Income-tax Act, 1961, finding sufficient material to justify it. Consequently, the block assessment notices issued were deemed valid, as the search was lawful and authorized by the Director of Investigation within his jurisdiction. The court emphasized the importance of concrete and verified information leading to searches, dismissing the writ petition and affirming the validity of the actions taken in accordance with statutory provisions. Case-Laws Income Tax Wed, 26 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35492