https://www.taxtmi.com/caselaws?id=39858 The Supreme Court upheld the validity of the search and seizure conducted under section 132 of the Income-tax Act and rule 112 of the Income-tax Rules. It rejected arguments that these provisions violated constitutional rights and dismissed the need for prior notice before a raid. The Court found no evidence of mala fide intentions behind the search and seizure, deeming the procedures followed appropriate. The writ petition was dismissed with costs, stay orders were vacated, and the revenue department was allowed to proceed with final orders based on the seizures. en-us Mon, 12 Aug 1974 00:00:00 +0530 Sat, 29 Jul 2017 15:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39858 The Supreme Court upheld the validity of the search and seizure conducted under section 132 of the Income-tax Act and rule 112 of the Income-tax Rules. It rejected arguments that these provisions violated constitutional rights and dismissed the need for prior notice before a raid. The Court found no evidence of mala fide intentions behind the search and seizure, deeming the procedures followed appropriate. The writ petition was dismissed with costs, stay orders were vacated, and the revenue department was allowed to proceed with final orders based on the seizures. Case-Laws Income Tax Mon, 12 Aug 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39858