https://www.taxtmi.com/caselaws?id=39075 A search authorisation under the Income-tax Act must rest on legally sufficient information supporting the statutory belief; a generalised or suspicion-based warrant is invalid. The Court found that the material before the Commissioner did not satisfy that threshold, so the search authorisation failed. It also held that seizure of cash and jewellery was unlawful because the authorised officer acted on instructions and without independent application of mind. As the search and seizure were invalid, the consequential order under section 132(5) could not survive and was struck down along with the seizure. en-us Wed, 13 Aug 1975 00:00:00 +0530 Mon, 12 Apr 2010 13:29:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39075 A search authorisation under the Income-tax Act must rest on legally sufficient information supporting the statutory belief; a generalised or suspicion-based warrant is invalid. The Court found that the material before the Commissioner did not satisfy that threshold, so the search authorisation failed. It also held that seizure of cash and jewellery was unlawful because the authorised officer acted on instructions and without independent application of mind. As the search and seizure were invalid, the consequential order under section 132(5) could not survive and was struck down along with the seizure. Case-Laws Income Tax Wed, 13 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39075