https://www.taxtmi.com/caselaws?id=756799 The Gujarat HC upheld the validity of a search under Section 132 of the Income Tax Act conducted at an advocate's residential and office premises. The court found the satisfaction recorded by authorities for initiating the search justified and dismissed the challenge. Regarding seized materials relating to third parties, the court held that authorities can use incriminating documents falling under Illustrations (b) and (c) of Section 126 of the Evidence Act, but cannot utilize documents covered by Illustration (a) which are protected by attorney-client privilege. The court directed authorities to exercise judicious discretion in categorizing seized documents while maintaining their right to take action against third parties whose incriminating materials were found during the search. en-us Mon, 05 Feb 2024 00:00:00 +0530 Thu, 08 Aug 2024 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756799 The Gujarat HC upheld the validity of a search under Section 132 of the Income Tax Act conducted at an advocate's residential and office premises. The court found the satisfaction recorded by authorities for initiating the search justified and dismissed the challenge. Regarding seized materials relating to third parties, the court held that authorities can use incriminating documents falling under Illustrations (b) and (c) of Section 126 of the Evidence Act, but cannot utilize documents covered by Illustration (a) which are protected by attorney-client privilege. The court directed authorities to exercise judicious discretion in categorizing seized documents while maintaining their right to take action against third parties whose incriminating materials were found during the search. Case-Laws Income Tax Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756799