Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2008 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (6) TMI 366 - HC - Income TaxSearch and seizure - whether the action of the Department in conducting the search and seizure is in consonance with the provisions of section 132 of the Act of 1961 or not and whether the proceedings initiated by the Department under section 132 of the Act of 1961 are liable to be quashed by this court or not - it is extremely difficult to accept the plea put forth by the learned counsel appearing on behalf of the assessee-petitioner that there is no material on record and the material has no rational nexus or it has been done mala fide - The reason to believe is based on materials available - it is, action under section 132(1) of the Act of 1961 is a serious matter and intrudes in the privacy of a citizen but the fact remains once there is an opinion and there is rationality and there is application of mind, this court under article 226 of the Constitution cannot interfere in the matter at this stage of these proceedings - the petition stands dismissed
|