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1 - 10 of 21 (0.41 seconds)Section 132 in The Income Tax Act, 1961 [Entire Act]
Income Tax Rules, 1962
Section 133A in The Income Tax Act, 1961 [Entire Act]
Section 131 in The Income Tax Act, 1961 [Entire Act]
Section 281B in The Income Tax Act, 1961 [Entire Act]
Section 125 in The Income Tax Act, 1961 [Entire Act]
Chhugamal Rajpal vs S. P. Chaliha & Ors on 21 January, 1971
11. It is settled that the existence or otherwise of the condition precedent to exercise of power under these provisions is open to judicial scrutiny. The absence of the condition precedent would naturally have the effect of vitiating the authorisation made by the Commissioner in either of the two provisions and the proceedings consequent thereto. While the sufficiency or otherwise of the information cannot be examined by the court, the existence of information and its relevance to the formation of the belief can undoubtedly be gone into. Also, whether on the material available with the Commissioner, any reasonable person could have arrived at the conclusion that a search, seizure or requisition should be authorised is a field
open to judicial review. (See Chhugamal Rajpal v. Chaliha [1971] 79 ITR 603 (SC); Motilal v. Preventive Intelligence Officer [1971] 80 ITR 418 (All); Sibal v. CIT [1975] 101 ITR 112 (P&H); ITO v. Lakhmani Mewal Das [1976] 103 ITR 437 (SC); Manju Tandon (Smt.) v. Kapoor [1978] 115 ITR 473 (All) and Ganga Prasad Maheshwari v. CIT [1983] 139 ITR 1043 (All).