https://www.taxtmi.com/caselaws?id=39443 A search under section 132(1) requires prior satisfaction on relevant information, and the warrant of authorisation must be complete and specify the person to be searched; a blank or general warrant is invalid. A search and seizure carried out under such an incomplete warrant is illegal. Because proceedings under section 132(5) depend on a valid search and lawful seizure, an invalid search destroys the foundation for further action under that provision. en-us Wed, 13 Aug 1975 00:00:00 +0530 Fri, 16 Apr 2010 15:14:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39443 A search under section 132(1) requires prior satisfaction on relevant information, and the warrant of authorisation must be complete and specify the person to be searched; a blank or general warrant is invalid. A search and seizure carried out under such an incomplete warrant is illegal. Because proceedings under section 132(5) depend on a valid search and lawful seizure, an invalid search destroys the foundation for further action under that provision. Case-Laws Income Tax Wed, 13 Aug 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39443