https://www.taxtmi.com/caselaws?id=39589 A search under the income-tax search provisions must rest on recorded, relevant and genuine information forming a bona fide belief; vague suspicion, policy-driven action, or mechanically prepared records are insufficient. On the facts, the Commissioner's authorisation was found to lack fresh tangible material and was issued for a collateral purpose, so the search warrant was invalid. The seizure of cash also failed because the authorised officer had not exercised independent judgment, and the summary retention proceedings could not survive an unlawful seizure. The related warrant and record were likewise held unreliable and prepared after the event, and the search, seizure, and consequential proceedings were quashed with return of the seized items. en-us Tue, 15 Jul 1975 00:00:00 +0530 Tue, 27 Jan 2026 15:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39589 A search under the income-tax search provisions must rest on recorded, relevant and genuine information forming a bona fide belief; vague suspicion, policy-driven action, or mechanically prepared records are insufficient. On the facts, the Commissioner's authorisation was found to lack fresh tangible material and was issued for a collateral purpose, so the search warrant was invalid. The seizure of cash also failed because the authorised officer had not exercised independent judgment, and the summary retention proceedings could not survive an unlawful seizure. The related warrant and record were likewise held unreliable and prepared after the event, and the search, seizure, and consequential proceedings were quashed with return of the seized items. Case-Laws Income Tax Tue, 15 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39589