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    <title>1988 (11) TMI 362 - BOMBAY HIGH COURT</title>
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    <description>The HC dismissed the petitions, ruling that the search under Section 132(1) of the Income Tax Act was lawful, compliance with Section 132(9A) was sufficient, and there was no breach of natural justice under Section 132(5). The simultaneous orders against both the individuals and their companies were deemed valid. Costs were awarded.</description>
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      <description>The HC dismissed the petitions, ruling that the search under Section 132(1) of the Income Tax Act was lawful, compliance with Section 132(9A) was sufficient, and there was no breach of natural justice under Section 132(5). The simultaneous orders against both the individuals and their companies were deemed valid. Costs were awarded.</description>
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