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2002 (10) TMI 16 - GUJARAT HIGH COURTValidity of an authorisation issued by the Additional Director of Income-tax (Investigation), Ahmedabad, in favour of respondent No.2 u/s 132 - satisfaction recorded by the Additional Director of Income-tax is not just and proper - the condition precedent referred to in section 132 of the Act has not been satisfied - No justifiable reason has been recorded for having search either by respondent No. 2 or by respondent No. 1 recording his satisfaction - authorisation issued by the Additional Director of Income-tax (Investigation) for having search at the residence, where the petitioners reside, does not appear to be legal and proper - In the circumstances, we consider the said satisfaction to have been arrived at in a mechanical manner and without any application of mind. We, therefore, quash and set aside the authorisation
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