https://www.taxtmi.com/caselaws?id=774464 The SC dismissed special leave petitions challenging a HC judgment that invalidated search and seizure proceedings under Section 132 of the Income Tax Act. The HC had ruled that no prior notice or summons were issued to the petitioners, which was necessary to establish reasonable belief for initiating search proceedings. The HC found that without such prior communication, authorities could not form reasonable belief that the petitioners would fail to produce required documents. The SC upheld the HC's decision but kept the question of law open for future consideration. en-us Thu, 17 Apr 2025 00:00:00 +0530 Tue, 08 Jul 2025 15:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774464 The SC dismissed special leave petitions challenging a HC judgment that invalidated search and seizure proceedings under Section 132 of the Income Tax Act. The HC had ruled that no prior notice or summons were issued to the petitioners, which was necessary to establish reasonable belief for initiating search proceedings. The HC found that without such prior communication, authorities could not form reasonable belief that the petitioners would fail to produce required documents. The SC upheld the HC's decision but kept the question of law open for future consideration. Case-Laws Income Tax Thu, 17 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774464