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2010 (7) TMI 640 - ORISSA HIGH COURTSearch and seizure - The Punjab & Haryana High Court in Jagmohan Mahajan & Ors. vs. CIT, Punjab & Ors., (1976) 103 ITR 579, held that a search authorized in the absence of material necessary to form the requisite belief under Section 132(1) on the basis of blank warrant of authorization signed by the CIT was illegal and no order under Section 132(5) on the basis of such a search could be made - in absence of any search warrant in the name of an assessee, search conducted in its premises is not a valid search as contemplated under Section 132 of the I.T. Act, 1961 to exercise powers under Section 153A in case of a person the mandatory requirement is that there must be initiation of a search as contemplated under Section 132 or requisition under Section 132A of the I.T. Act, 1961 in respect of such person - if the Tribunal comes to the conclusion that there was no search warrant in the name of the appellant as contended by the appellant - assessee, then it would be open to the Department to make assessment in a manner other than Section 153A, if permissible under the law - Appeals are disposed of
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