https://www.taxtmi.com/caselaws?id=756799 A lawful search under section 132 of the Income Tax Act requires information leading to a recorded reason to believe, and the Court found the satisfaction note and sealed-cover materials sufficient to justify the search. Attorney-client privilege under section 126 of the Indian Evidence Act protects professional communications, but it is not an absolute bar to use of material seized in a valid search. Material falling within the statutory exceptions, including communications in furtherance of illegality or involving crime or fraud, may be examined, while protected and third-party material must be dealt with according to law. 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 A lawful search under section 132 of the Income Tax Act requires information leading to a recorded reason to believe, and the Court found the satisfaction note and sealed-cover materials sufficient to justify the search. Attorney-client privilege under section 126 of the Indian Evidence Act protects professional communications, but it is not an absolute bar to use of material seized in a valid search. Material falling within the statutory exceptions, including communications in furtherance of illegality or involving crime or fraud, may be examined, while protected and third-party material must be dealt with according to law. Case-Laws Income Tax Mon, 05 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756799