https://www.taxtmi.com/caselaws?id=785901 A search requires pre-existing information giving rise to a reason to believe; those jurisdictional facts are mandatory for conducting searches, but not for inspecting already seized assets. Inspection of seized articles is treated as a verificatory, non-invasive exercise and may be ordered without the information or reason-to-believe standard applicable to searches. A reasonable notice to the person from whose custody items were seized, not a reasoned explanation, satisfies Rule 112(13) requirements; inventory and sealing must follow Rule 112(10). Inspection tied to a pending revision inquiry or otherwise for any purpose of the Act is permissible and the challenged notices were not arbitrary; writ dismissed with a seven-day operational stay. en-us Wed, 28 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785901 A search requires pre-existing information giving rise to a reason to believe; those jurisdictional facts are mandatory for conducting searches, but not for inspecting already seized assets. Inspection of seized articles is treated as a verificatory, non-invasive exercise and may be ordered without the information or reason-to-believe standard applicable to searches. A reasonable notice to the person from whose custody items were seized, not a reasoned explanation, satisfies Rule 112(13) requirements; inventory and sealing must follow Rule 112(10). Inspection tied to a pending revision inquiry or otherwise for any purpose of the Act is permissible and the challenged notices were not arbitrary; writ dismissed with a seven-day operational stay. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785901