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2005 (5) TMI 25 - HC - Income TaxSearch and seizure - survey under section 133A - notices under section 131(1A) – held that there is reason to believe to conduct search and seizure invoking the provisions of sections 131 and 132 and the power of search and seizure has been exercised after taking due care of the provisions and on the basis of credible information and after applying mind and there was reason to believe to conduct search operation. In view of the aforesaid discussions, search operation and panchnama have rightly been conducted/prepared and no interference whatsoever is required by this court while exercising extraordinary jurisdiction under article 226 of the Constitution of India. Consequently, this writ petition fails and is hereby dismissed
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