Tribunal cannot examine validity of the action of search under section 132 of IT Act, 1961

RELEVANT PARAGRAPH 11. The powers of the Tribunal emanates from the provision of section 254 of the Act and not from any other provisions. The provisions of section 132 of the Act considered by the Hon’ble Rajasthan High Court only specifies the circumstances under which search warrant can be issued by the competent authority. Such provisions have nothing to do with the powers of the Tribunal. The decision of the Rajasthan High Court appears to have been j rendered without reference to the provisions of section 254 of the Act, perhaps because the attention of the court was not drawn to s...