https://www.taxtmi.com/caselaws?id=55797 A search authorisation under section 132 must rest on recorded satisfaction, reasonable belief, and demonstrated compliance with statutory preconditions; the record here did not produce the satisfaction note or convincing material showing lawful exercise of the search power. On those facts, the search was held invalid, and the consequential block assessment framed under section 158BC could not survive. The decision emphasises that a search is a serious invasion of privacy and must be authorised strictly in accordance with law, with the safeguards for search and seizure satisfied on the record. en-us Mon, 03 Jan 2000 00:00:00 +0530 Tue, 30 Nov 2010 11:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55797 A search authorisation under section 132 must rest on recorded satisfaction, reasonable belief, and demonstrated compliance with statutory preconditions; the record here did not produce the satisfaction note or convincing material showing lawful exercise of the search power. On those facts, the search was held invalid, and the consequential block assessment framed under section 158BC could not survive. The decision emphasises that a search is a serious invasion of privacy and must be authorised strictly in accordance with law, with the safeguards for search and seizure satisfied on the record. Case-Laws Income Tax Mon, 03 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55797