https://www.taxtmi.com/caselaws?id=38997 The Division Bench of the High Court quashed the warrant of authorization issued by the Commissioner of Income-tax for a search conducted under section 132 of the Income-tax Act, 1961. The court held that the search was illegal due to the lack of specific details in the warrant and absence of proper statutory belief. Cash and jewelry seized during the search were ordered to be returned to the petitioners. The court distinguished previous decisions and relied on the Supreme Court's observations to uphold the decision, allowing the petitions and ordering the return of seized items within three weeks. en-us Wed, 29 Oct 1975 00:00:00 +0530 Sat, 10 Apr 2010 18:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38997 The Division Bench of the High Court quashed the warrant of authorization issued by the Commissioner of Income-tax for a search conducted under section 132 of the Income-tax Act, 1961. The court held that the search was illegal due to the lack of specific details in the warrant and absence of proper statutory belief. Cash and jewelry seized during the search were ordered to be returned to the petitioners. The court distinguished previous decisions and relied on the Supreme Court's observations to uphold the decision, allowing the petitions and ordering the return of seized items within three weeks. Case-Laws Income Tax Wed, 29 Oct 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38997