Legality of search scrutinized through Articles 21 & 265. Proportionality applicable for statutory violations impacting privacy.

The legality of searches under Section 132 of the Income Tax Act is scrutinized in light of Articles 21 and 265, emphasizing the Doctrine of Proportionality concerning privacy rights. The necessity to ensure searches adhere to statutory and constitutional safeguards affects the admissibility of evidence, referencing the Pooran Mal case. Transfers under Section 127 require communicated reasons unless the assessee consents. Section 292B's applicability is considered, with assessments under Section 153A dependent on seized materials per the Sinhgad principles. Individual examination of Section 153C notices is required. Provisional attachments under Section 281B and the validity of notices and orders under Sections 143(2) and 143(3) are subject to jurisdictional review. The case is remanded for further adjudication. .....

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