https://www.taxtmi.com/caselaws?id=772215 HC quashed the warrant of authorization and declared the search under s.132 illegal for lack of requisite information and reason to believe tied to the statutory clauses. A notice under s.131(1A) issued by the same authorized officer after search operations was held invalid because an authorized officer may issue such a notice only prior to taking actions under clauses (i)-(v) of s.132; issuing it post-search would circumvent statutory safeguards. The order does not automatically benefit other persons named in the satisfaction note and does not preclude Revenue from proceeding under other provisions of the Act. Consequences to follow as per law. en-us Tue, 03 Jun 2025 00:00:00 +0530 Mon, 01 Sep 2025 11:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772215 HC quashed the warrant of authorization and declared the search under s.132 illegal for lack of requisite information and reason to believe tied to the statutory clauses. A notice under s.131(1A) issued by the same authorized officer after search operations was held invalid because an authorized officer may issue such a notice only prior to taking actions under clauses (i)-(v) of s.132; issuing it post-search would circumvent statutory safeguards. The order does not automatically benefit other persons named in the satisfaction note and does not preclude Revenue from proceeding under other provisions of the Act. Consequences to follow as per law. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772215