Writ petition is filed  contending that after the search and seizure conducted under section 132 in the year 2015, there could have been no materials for the formation of opinion to conduct another search in the year 2017 and therefore the second search was not bona fide but a mere pretence to cause harassment to the assessee and whether it was in accordance with the provisions of section 132(1)(b) of the Act. Dismissing the petition the Court held that  the  adequacy of reasons are not within the scope of judicial review.