https://www.taxtmi.com/caselaws?id=36985 The Court upheld the legality of search and seizure proceedings under the Income-tax Act, 1961, dismissing the petitioner's challenge to quash the actions. It found that the Commissioner had valid grounds to issue search warrants based on information provided by the petitioner, justifying the seizure of assets. Despite the discovery of jewellery before warrants were issued against the petitioner, the Court ruled in favor of the Commissioner's authority to seize claimed assets. Emphasizing the lawfulness of the search and the necessity for valid warrants, the Court rejected the petition and affirmed the validity of the proceedings, ordering costs against the petitioner. en-us Thu, 19 Apr 1979 00:00:00 +0530 Thu, 25 Mar 2010 16:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36985 The Court upheld the legality of search and seizure proceedings under the Income-tax Act, 1961, dismissing the petitioner's challenge to quash the actions. It found that the Commissioner had valid grounds to issue search warrants based on information provided by the petitioner, justifying the seizure of assets. Despite the discovery of jewellery before warrants were issued against the petitioner, the Court ruled in favor of the Commissioner's authority to seize claimed assets. Emphasizing the lawfulness of the search and the necessity for valid warrants, the Court rejected the petition and affirmed the validity of the proceedings, ordering costs against the petitioner. Case-Laws Income Tax Thu, 19 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36985