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1973 (12) TMI 2 - SUPREME COURT
Section 132 of Income-tax Act, 1961 & Rule 112 of 1962 IT Rules do not violate the fundamental rights under article 19(1)(f) and (g) of the Constitution - no substance in the contention that the income-tax authorities could not have possibly entertained the required belief. The search and seizure, therefore, impugned in this writ petition cannot be regarded as illegal
