https://www.taxtmi.com/caselaws?id=36668 The court upheld the legality of searches conducted by the Income Tax (I.T.) authorities, ruling that the Commissioner had relevant material and applied his mind, validating the search order despite lack of explicit reasons. It also affirmed the validity of notices under Rule 112A, clarifying that the rule extends to all undisclosed income, not just seized items. The court dismissed challenges regarding previously disclosed items in wealth-tax returns as premature, ultimately finding no merit in the writ petitions and dismissing them with costs. en-us Mon, 26 Mar 1979 00:00:00 +0530 Tue, 23 Mar 2010 17:30:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36668 The court upheld the legality of searches conducted by the Income Tax (I.T.) authorities, ruling that the Commissioner had relevant material and applied his mind, validating the search order despite lack of explicit reasons. It also affirmed the validity of notices under Rule 112A, clarifying that the rule extends to all undisclosed income, not just seized items. The court dismissed challenges regarding previously disclosed items in wealth-tax returns as premature, ultimately finding no merit in the writ petitions and dismissing them with costs. Case-Laws Income Tax Mon, 26 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36668