1994 (4) TMI 69

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..... The petitioners are companies and they challenge the warrant of search and proceedings relating thereto under section 132 of the Income-tax Act, 1961. It is common ground that pursuant to the warrants issued dated March 3, 1994, the premises of the petitioners were searched. For that matter, it is complained that searches were continuous right from March 9, 1994, until the petition was instituted .....

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..... 76 ITR 261 (All), to show that if there is no valid information with the Department there can be no justification for issue of a warrant of search. He also says that this authority has covered the ratio that even when the authorised officer is in doubt whether estate is disclosed or not an order under section 132(3) becomes illegal. He equally relied upon a decision of a Division Bench of this cou .....

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..... are present or not, unless a case is made out in the petition. According to him, no such case has been made out in the present petitions. He, however, said that the Department has no objection to handing over the file and in fact handed over the concerned file. We have gone through the concerned file and are satisfied that information received was taken down by the officers concerned and some oth .....

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