2010 (5) TMI 581

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....24, 2003. The petitioners have further prayed for quashing of the panchnamas (annexures 5, 6, 7, 8, 9 and 10 to the writ petition) pertaining to the search and seizure which was carried out on April 24, 2003, and to return the seized assets/goods/articles of the petitioners.   2. The petitioners have also filed an application for amendment praying for calling of the original records of authorisation of search and seizure and to quash the same as the authorisation is said to be without jurisdiction.   3. We have heard Sri R. R. Agrawal, learned counsel for the petitioner and Sri Dhananjai Awasthi, learned standing counsel for the Income-tax Department and with their consent proceed to decide the writ petition on the merits. &....

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....nal Commissioner of Income-tax. 7. Rule 112 of the Rules envisages that the authorisation for search and seizure under section 132(1) of the Act has to be by the Director General or the Director of Income-tax or the Chief Commissioner or Commissioner of Income-tax or the Deputy Director or Deputy Commissioner of Income-tax as may be empowered by the Board and shall be in Form 45 which has been prescribed for the purpose. Form 45 so prescribed apart from giving the contents of the warrant of authorisation for search and seizure in the end describes the signing authority by designation of the Director General or the Director of Income-tax or the Chief Commissioner or Commissioner of Income-tax or the Deputy Director or the Deputy Commissio....

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....orm having the same contents as prescribed. It has been signed by the competent authority as provided under section 132(1) of the Act. In this view of the matter, the authorisation cannot be said to be without jurisdiction or faulty. 9. The next submission of Sri Agarwal, learned counsel for the petitioner, is that the warrant for search and seizure can only be issued if the twin conditions, i.e., of having information and reason to believe exist that there is undisclosed income on the part of any person. In support of his contention he has placed reliance upon a number of authorities to the effect that possession of information and existence of reason to believe that there is undisclosed income are mandatory pre-requisites for issuance ....