Search and seizure under Section 132 invalid without reasonable belief or prior notice to petitioners

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....The SC upheld the HC's decision affirming the invalidity of search and seizure under section 132 due to lack of reasonable belief. The court found no prior issuance of notice or summons to the petitioners demanding information, which is essential to form a reasoned belief of non-compliance justifying action under section 132(1). Consequently, the court determined that the authorities lacked sufficient grounds to believe the petitioners had failed to produce required documents or would refuse to do so upon summons. The SC declined to interfere with the HC's ruling, dismissed the Special Leave Petitions, and left the question of law open for future consideration.....