https://www.taxtmi.com/caselaws?id=39823 The court dismissed the petition challenging the legality of the notice issued under Rule 112A, the timeliness of the order under Section 132(5), the retention of fixed deposit receipts and documents of title, and the requirement of fresh authorization for a search and seizure. The court found all arguments raised by the petitioner to be without merit, concluding that the actions of the Income-tax Department were in accordance with the Income-tax Act and Rules. The petition was dismissed, and costs were awarded against the petitioner. en-us Mon, 18 Jun 1973 00:00:00 +0530 Tue, 20 Apr 2010 15:04:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39823 The court dismissed the petition challenging the legality of the notice issued under Rule 112A, the timeliness of the order under Section 132(5), the retention of fixed deposit receipts and documents of title, and the requirement of fresh authorization for a search and seizure. The court found all arguments raised by the petitioner to be without merit, concluding that the actions of the Income-tax Department were in accordance with the Income-tax Act and Rules. The petition was dismissed, and costs were awarded against the petitioner. Case-Laws Income Tax Mon, 18 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39823