https://www.taxtmi.com/caselaws?id=35623 The court dismissed the writ petition challenging the legality and validity of searches and seizures conducted under section 132 of the Income Tax Act, 1961. The court found that the searches were authorized based on reasonable grounds for uncovering concealed income, complying with procedural safeguards and specified objects for search. It distinguished the case from precedents with defective affidavits, emphasizing the search's validity within the authorization scope. The court concluded that remedies under sections 132(10) to (12) provided avenues for appeal and reconsideration, ensuring fairness in addressing any wrongful seizure or retention of property. en-us Wed, 21 May 1980 00:00:00 +0530 Mon, 15 Mar 2010 16:08:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35623 The court dismissed the writ petition challenging the legality and validity of searches and seizures conducted under section 132 of the Income Tax Act, 1961. The court found that the searches were authorized based on reasonable grounds for uncovering concealed income, complying with procedural safeguards and specified objects for search. It distinguished the case from precedents with defective affidavits, emphasizing the search's validity within the authorization scope. The court concluded that remedies under sections 132(10) to (12) provided avenues for appeal and reconsideration, ensuring fairness in addressing any wrongful seizure or retention of property. Case-Laws Income Tax Wed, 21 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35623