Law:

Section:

Section 132 of the Income-tax Act, 1961 - Search and seizure - On basis of some secret information, Commissioner conducted a raid for search and seizure at residential and business premises of assessee but it was not shown to Court as to what was cause of 'reasonable belief and what were such materials before him to entertain such belief in his mind for taking such extreme steps - Whether aforesaid raid conducted by department under section 132 was illegal and without jurisdiction and, therefore, articles and books of account so seized were to be released - Held, yes Article 226 of the Constitution, read with section 132 of the Income-tax Act, 1961 - Writ - Whether action of department under section 132 can be questioned on writ - Held, yes Facts The department on the basis of some information regarding undisclosed cash, jewelleries, books of account and documents which were in the possession of the petitioners, formed a raiding party and searched the residential premises and business premises of the petitioners. It was stated by the Commissioner that the aforesaid information came to light as a result of the secret enquiries and that he had reasons to believe to conduct search and seizure under section 132. As a result of search and seizure, the department took into their possession certain cash, jewellery and books of account which were seized from the petitioners. The petitioners made applications under article 226 of the Constitution praying for issue of a writ of mandamus as the powers of search and seizure by the department were wrongly exercised and the same had been done without reasonable cause and proper material on the record and the whole action of the siezure of the jewellery and ornaments, fix deposits, papers and books of account was without jurisdiction. To this the department, inter alia contended that the orders of the Commissioner and the action taken by the officials tinder section 132 could not be a subject-matter for investigation by a High Court in the writ jurisdiction. The applications were, therefore, misconceived and not maintainable. Held The action under section 132 for search and seizure can be taken only in consequence of…

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