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2004 (9) TMI 13 - HC - Income TaxApplicability of section 132(1)(a),(b) and (c) - Writ application under article 226 of Constitution of India challenging the actions of the respondents in issuing warrants as bad and mala fide and seeking relief for quashing the search and seizure - Justifying the action taken under section 132(1)(a) and issuing warrants of authorisation, it is submitted by revenue that after receiving certain informations, the respondents proposed to conduct a preliminary inquiry, therefore, they issued a notice 132(1) and 133A(1) - held that the present case falls within the purview of clauses (b) and (c). We have already observed that non-recovery of articles would not unjustify the search. The order of authorisation and the search is to be justified on the material available with the Department and the reasons which led to the belief of the authority. We are of the opinion that the petitioner has failed to make out a case for interference under article 226 of the Constitution of India rather the respondents-revenue have proved to hold that they had sufficient reasons to proceed in the matter.
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