High Court Upholds Validity of Warrant u/s 132A(1) of Income Tax Act; Procedural Requirements Met.

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....Warrant of Authorization u/s 132A(1) - the satisfaction has been recorded based on cogent materials on record - The submission that there is no clarity in the Warrant of Authorization issued under section 132A whether the case is one in which the income could be said to be not disclosed or would not have been disclosed, is not acceptable - HC....