Dismissing the petition the Court held that Sufficiency of the information for forming the reasons to believe is cannot be examined in writ proceedings.(AY. 2023-24)
Raj Krishan Gupta v. PCIT (Inv) (2025) 178 taxmann.com 371/ 347 CTR 707 / 255 DTR 1 (Delhi)(HC)
S. 132 :Search and seizure—Reason to believe-Three lockers-Jewellery and bullion worth in crores-Sufficiency of the information for forming the reasons to believe is cannot be examined in writ proceedings-Writ petition dismissed.[S. 132(1), 132(3), Art. 226]
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