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2003 (4) TMI 71 - HC - Income TaxSearch and seizure - It is not a case where the search has been carried out unauthorisedly or without any material before the authorities to link the Kothari group of companies with the petitioner. I am, therefore, of the considered opinion that no infirmity or illegality can be found with the search of the business premises of the petitioner-company or with the seizing of the accounts and restraining the petitioner from operating its bank accounts. The action having been taken by the respondents bona fide strictly in accordance with law, no case is made out for setting aside the same.
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