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2001 (11) TMI 29 - HC - Income TaxSearch And Seizure - a search warrant under section 132 of the Act was issued authorising search and seizure in regard to locker No. 139 maintained by the petitioner herein in the premises of Shaswathi Leasing Private Limited and in pursuance of the said warrant, the locker was again opened, searched, inventorised and sealed. The appellant is aggrieved. - It is thus seen that the procedure prescribed under section 132 has been followed and the satisfaction note shows that there was application of mind and a recording of the finding that there was reason to believe that the circumstances mentioned in the section exist. The learned single judge has considered all these aspects in detail and has rightly come to the conclusion that there is no irregularity or infirmity in the search warrant
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