What is the meaning of 'Reason to Believe' in context to search & seizure provisions?

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..... Search and Seizure In the case of N Nagendra Rao Co [ 1994 (9) TMI 316 - SUPREME COURT ], it was held that t he expression reason to believe has been interpreted by this court to mean that .....

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..... of the Income-tax Officer. The reason must be held in good faith. It cannot be merely a pretence. It is open to the court to examine whether the reasons for the formation of the belief have a rational .....

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