Dismissing the petition, that the authority was possessed of information on the basis of which a reasonable belief was founded that the assessee had omitted or failed to produce books of account or other documents and that such person was in possession of any money, bullion, jewellery or other valuable article which represented either wholly or partly income or property which had not been or would not be disclosed.   On perusal of the records produced by the Department the Court held that  warrant of authorization  was issued by  application of mind and formation of opinion honest and bona fide belief accordingly the issue of warrant of  authorisation and notice is held to be valid . Accordingly  there was no illegality or infirmity in the entire process based on which the warrant and the notice under S.  153A issued against the assessee.