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Section 132 of the Income-tax Act, 1961 - Search and seizure - Whether sufficiency of materials can not be gone into by High Court in case of search proceedings - Held, yes - Whether, therefore, once there is a rational opinion and application of mind, High Court in its writ jurisdiction cannot interfere in matter of search proceedings - Held, yes [In favour of revenue] FACTS The assessee was a co-operative society registered under section 8(2) of the Madhya Pradesh Swayatta Sahakarita Adhiniyam, 1999. The assessee filed instant writ petition contending that the department had without following the procedure contemplated under section 132, conducted illegal search. It was further stated that as per the requirement of law for conducting the search and seizure under section 132, the department was required to record the reasons regarding the satisfaction in terms of section 132 and thereafter warrant of authorization should have been issued as per the provisions of section 132. Thus, according to the assessee the whole search and seizure made by the department was per se illegal and contrary to the statutory provisions and was liable to be set aside. HELD The basic question involved in this petition is as to whether the action of the department in conducting the search and seizure is in consonance with the provisions of section 132 or not and whether the proceedings initiated by the department under section 132 are liable to be quashed by this Court or not [Para 12] The department has produced the entire material before this Court at the time of hearing and after going through the pleadings, it is evident that the search and seizure was conducted by the respondent on 28-3-2008 and 29-3-2008. [Para 13] In the instant case, it is to be seen whether in the case at hand there are materials on record. The revenue has produced the record which shows formation of opinion by the Additional Director (Investigation). The said opinion has been confirmed by the higher authorities. The issue that emerges for consideration is whether the formation of opinion is contrary to reasonability or irrelevant having no nexus or the formation of opinion is without any material but some…

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