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2005 (3) TMI 62 - HC - Income TaxChallenge to search and seizure - no material could be shown by the writ-appellants to show that the respondent/authorities issued warrants of authorization mala fide or maliciously – Thus, we do hold, that the learned single judge's conclusion is wholly correct, reasonable and that even after keeping the CAG's report at bay, any man of ordinary prudence, even if not reasonably instructed in law, would have, on the face of the information available, come to the conclusion that there had been non-disclosure of huge property/income resulting in tax evasion - Besides the CAG's report, other informations were also available on record for the respondents/authorities concerned to initiate action under section 132(1) – hence we have no hesitation in holding that the respondents/authorities concerned had, in their possession, information enabling them, legally and constitutionally, to act upon the same and issue warrants of authorisation for search and seizure.
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