Court Rules Defective Warrant Doesn't Invalidate Evidence Collected in Search Per Income Tax Act, Section 132.

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....Search and seizure u/s 132 - sufficiency and insufficiency of reasons to belief for warrant of authorization - Even if it is presumed for a moment that warrant relating to search and seizure was not proper and there was some defect in it, the material collected during the search and seizure cannot be brushed aside on this count alone - writ dismissed....