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2004 (5) TMI 34 - HC - Income TaxLegality and validity of the search and seizure operations – The details of the information available in the relevant files received from various sources other than the report of the CAG were voluminous, and the same were capable of leading the authorities to conclude that the writ petitioners were in possession of undisclosed property/income which they would never divulge even after service of a notice under section 131 - Held that there was no illegality in issuing the warrants of authorisation of search and seizure under section 132 - The documents/materials recovered and seized during the course of search are evidence of non-disclosure of property/income. Therefore, the petitioners' contention that the respondent authorities acted illegally in issuing the warrants of authorisation of search and seizure has no leg to stand. - the materials seized during the course of search have their own evidentiary value for the purpose of consequential action under the Income-tax Act and no writ of prohibition in restraint of such use could be granted
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