1994 (4) TMI 69 - HC - Income Tax

Summary

The petitioners challenged a search warrant under section 132 of the Income-tax Act, 1961. The court found that the warrant was based on valid information and rejected the petitions. The Department handed over the concerned file, which showed the justification for the search warrant. The court concluded that the exercise of power under section 132 was not arbitrary. The petitions were rejected.