On specific information that assessee-society was engaged in siphoning off funds by way of advancing loans to shell companies without any equivalent collateral securities, a warrant of authorisation was issued under S.132  of the Act and  order was passed under section 133A(3)(ia) whereby documents and books of account belonging to assessee were seized . On writ against search and seizure dismissing the petition the Court held that since warrant of authorisation was based on definite information and discreet verification, it was to be regarded as adequate and order passed under section 133A(3)(ia) was also in consonance with provisions of Act.