2019 (2) TMI 121 - SCH - Income Tax

Search and seizure u/s 132 - reason to believe - whether the search and seizer is arbitrary, illegal and violative of fundamental rights of the petitioner - the petitioner society is one of the largest Multi State Cooperative Societies in the field of the Credit - an order was passed u/s 133A(3)(ia) of the Act, by which, the documents as well as electronic media in the form of hard disk/CD/ Pen Drive etc. seized during the course of survey proceedings have been ordered to be impounded - Held that - SLP dismissed. We are not inclined to entertain this petition under Article 32 of the Constitution of India, since, the petitioners have a remedy available under Article 226 of the Constitution of India.

Summary

The Supreme Court dismissed the special leave petition under Article 136 of the Constitution of India and the writ petition under Article 32, directing the petitioners to seek remedy under Article 226. The observations in the impugned order will not hinder the High Court from considering the validity of the statutory provision.