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2004 (5) TMI 43 - HC - Income TaxSearch and seizure – validity – reason to believe - authorities cannot rely on material found during the search for taking the plea that this was the basis of the reason to believe - There existed no material which could lead to the formation of reasons to believe under section 132(1) that the petitioner had cash or assets which represented undisclosed income. - No material has been disclosed in the counter affidavit to show that there were reasons to believe in the authority concerned for issuing the warrant of authorization - impugned warrant of authorisation is quashed and the entire search and seizure is declared illegal
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