Law: Income Tax Act, 1961

Section: 132,158D

Section 132, read with section 158BD, of the Income-tax Act, 1961 - Search and seizure (Search warrant) - Whether disclosure of material or information to persons against whom action under section 132 is taken is not mandatory and it is only where petitioner furnishes adequate and cogent material in support of his denial of a valid information that Court can justifiably call upon department to disclose information - Held, yes - Petitioners challenged search and seizure operations initiated against them by department under section 132 in consequence of a search warrant, which was not issued in their names - They also challenged seizure and attachment of their bank accounts and lockers based on aforesaid search on ground that no search warrant was issued relating to their lockers - Whether since warrant of authorisation indicated premises where search and seizure operation was to be conducted and said premises had not been partitioned by metes and bounds, while searching said premises, search of portions occupied by petitioners in said premises was valid and proper, even though their names were not mentioned in authorisation of search and in such case provisions of section 158BD would be attracted - Held, yes - Whether when information received on first date of search by itself caused a reasonable belief for issuance of warrant of authorisation against petitioners for search of their lockers, search and seizure of petitioners' lockers was perfectly valid - Held, yes [Paras 18 to 21] [In favour of revenue] FACTS â–  The petitioners filed the writ petition praying for the quashing of the search and seizure operations initiated against them by the department under section 132 in consequence of a search warrant, which was not issued in the name of the petitioners. â–  It was alleged that petitioner No. 1 along with his family was jointly residing with his father and brothers' families in the premises in question; that there was no partition by metes and bounds of the premises in question between the co-owners and, by a mutual arrangement, each co-owner was residing and living in his residential portion along with his family; and that though there was a…

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