A search was conducted in case of assessee. Assessee challenged the search action. Allowing the petition the court held that, there was nothing on record to indicate that any belief had been formed by competent authority to effect that assessee had in his possession any money, bullion, jewellery or other valuable article or thing which would not have been disclosed by him for purposes of Act. Accordingly the warrant of authorization is quashed held to be in valid. (AY. 2008 -09 , 2009 -10)
Laljibhai Kanjibhai Mandalia v. PDIT(I) (2019) 416 ITR 365 /263 Taxman 604/309 CTR 330/ 180 DTR 49 (Guj.)(HC).Editorial : PDIT (Inv) v. Laljibhai Kanjibhai Mandalia (2022)446 ITR 18 (SC), order of High Court set aside . /Editorial: SLP granted to Revenue , PDIT (Inv) v. Laljibhai Kanjibhai Mandalia (2022) 287 Taxman 564 / 114 CCH 170 (SC)
S. 132 : Search and seizure-Validity–Initiation of search proceedings was not based upon any information or other material- Authorisation is held to be invalid and quashed. [Art. 226]