Law:

Section:

I. Section 132 of the Income-tax Act, 1961 - Search and seizure - General - Assessment years 2000-01 to 2006-07 - In absence of a warrant in name of an assessee, search conducted in its premises would not be a valid search as is contemplated under section 132 [In favour of assessee] Section 132 prescribes that the competent authorities are empowered to permit the authorized officers to enter into, search, break open, seize, place marks of identification and take other steps as are contemplated under sub-clauses (i) to (v). However, such powers can be exercised against a person upon fulfilment of certain conditions. Firstly, the competent authority must have information in its possession and, secondly, on the basis of such information it must have reason to believe that the conditions as stipulated in sub-clauses (a), (b ) and (c) of section 132(1) exist. Sub-clauses (a), (b) and (c ) of section 132(1) speak of any person. Search and seizure cannot be sustained unless it is clearly shown that it was done by the authority duly authorized to do so, and all the conditions precedent in relation thereto existed. Thus, before issuance of search warrant in order to take recourse under section 132, the authority competent to issue search warrant must be satisfied that search under section 132(1) is needed in respect of a definite person. Satisfaction required under section 132(1) is qua the person whose name appears in the warrant of authorization. If search as contemplated under section 132 is conducted in the premises of a person without any warrant of authorization in the name of the person searched, or on the basis of a warrant of authorization in the name of some other persons, that would be a clear case of non-application of mind by the empowered income-tax authorities and such a search cannot be held to be valid. It is so, because the belief which forms the foundation of search relates to a definite person who is to be subjected to search. If the contrary is the fact situation, the same would amount to serious lapses and would be in clear violation of the provisions contained in section 132(1), as it does not stand the test of section 132. Therefore, the most…

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