Dismissing the writ petition the Court held that, High Court can find out if there was reason to believe-Cannot determine whether reasons were adequate. Accordingly warrant of authorization is held to be valid.
Shilpa Chowdhary v . PDIT (Inv.) (2021) 430 ITR 218/197 DTR 68/ 318 CTR 1 / 277 Taxman 576 (Delhi)(HC) Vikas Chowdhary v. PDIT (Inv.) (2021) 430 ITR 218/197 DTR 68/ 318 CTR 1/ 277 Taxman 576 (Delhi)(HC)
S. 132 : Search and seizure-Writ-Warrant of Authorisation-High Court can find out if there was reason to believe-Cannot determine whether reasons were adequate. [R. 112(1), 112(2)(c), Art. 226]