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2010 (12) TMI 647 - HC - Income TaxSearch and seizure - reason to believe - held that: For the purpose of section 132 of the Act, there has to be a rational connection between the information or material and the belief about undisclosed income, which has not been and is not likely to be disclosed by the person concerned - there was an information and the first appellant who after collecting the information by recording it in the form of statement, approached the competent authority for necessary authorisation to effect a search and thereafter made a search on the respondent and finding that the respondent was categoric in his information revealed earlier and having found the gold jewellery weighing 10 kgs. held by him proceeded to seize the same under section 132. Residential status - Section 6(1)(c) - therefore stay in India in that previous year should be 182 days or 60 days. - Held that: - when we examine the details of the respondent's visit to Singapore and Chennai on various dates, it will have to be held that the conclusions of the appellants that the respondent was not governed by Explanation (b) to section 6(1)(c) and was governed only by section 6(1)(c) alone cannot be faulted. Therefore when the respondent has satisfied the criteria namely 365 days in the preceding four years of the previous year 2009-10 and remained in India for 96 days, in that previous year the consequent search and seizure effected on him by invoking section 132(1) of the Act was well within the jurisdiction of the appellant.
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