High Court Upholds Validity of Search Actions u/s 132(3) of Income Tax Act Without Prior Section 132 Action.

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....Validity of Search proceedings - whether no action could have been initiated u/s 132(3) without there being any action initiated u/s 132 - no tax demand was pending - recovery of amount by debiting the bank account of the petitioners - bank accounts were put under restraint - HC dismissed all the petitions.....