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2004 (2) TMI 55 - ALLAHABAD HIGH COURT
Summons - validity of the warrant of authorisation under section 132(1) – There existed no material before the Director which could lead to the formation of reason to believe under section 132(1) for issuance of the warrant of authorization – If the Director considers this material after issuance of warrant of authorisation it will be illegal, even if the material existed earlier – Hence Department was not justified in exercise of powers under section 131(1A) to issue summons on petitioner after the search and seizure operation was over