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2019 (2) TMI 121 - SCH - Income TaxSearch and seizure u/s 132 - reason to believe - whether the search and seizer is arbitrary, illegal and violative of fundamental rights of the petitioner - the petitioner society is one of the largest Multi State Cooperative Societies in the field of the Credit - an order was passed u/s 133A(3)(ia) of the Act, by which, the documents as well as electronic media in the form of hard disk/CD/ Pen Drive etc. seized during the course of survey proceedings have been ordered to be impounded - Held that:- SLP dismissed. We are not inclined to entertain this petition under Article 32 of the Constitution of India, since, the petitioners have a remedy available under Article 226 of the Constitution of India.
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