https://www.taxtmi.com/caselaws?id=35756 The court upheld the validity of search and seizure proceedings under Section 132 of the Income Tax Act, finding the Director of Inspection had ample information for belief, valid warrants were produced, prohibitory orders were legal, and no mala fides or excessiveness in the search. The court rejected challenges to the specificity of warrants, applicability of Section 131, and constitutionality of provisions under Section 132 and Rule 112. Compliance with the Code of Criminal Procedure was affirmed, leading to the dismissal of the petition. en-us Thu, 05 Mar 1981 00:00:00 +0530 Tue, 16 Mar 2010 14:16:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35756 The court upheld the validity of search and seizure proceedings under Section 132 of the Income Tax Act, finding the Director of Inspection had ample information for belief, valid warrants were produced, prohibitory orders were legal, and no mala fides or excessiveness in the search. The court rejected challenges to the specificity of warrants, applicability of Section 131, and constitutionality of provisions under Section 132 and Rule 112. Compliance with the Code of Criminal Procedure was affirmed, leading to the dismissal of the petition. Case-Laws Income Tax Thu, 05 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35756