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2003 (9) TMI 60 - HC - Income TaxValidity of search and seizure - In the written submission the search has been sought to be justified on the ground that some incriminating documents were seized from the premises showing actual production between November 1999 to February 2000, as high as five/six times the production recorded in the register and, therefore, the stock of finished goods on the date of search should not have been less than 700 m.t. This can hardly justify the legality and validity of the search conducted on February 16, 2000 – the writ petition is allowed. The entire search and seizure operation conducted on February 16, 2000, in the factory premises of the petitioner are held to be illegal.
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