M/s MD Overseas Limited Vs. DGIT (Allahabad HC)

If a search under section 132 of the Income Tax Act, 1961 is challenged on the ground that information leading to reasons to believe for authorising search was irrelevant then how should this question be resolved? Should the court, Look into the records and decide it alone; or Disclose the information to the aggrieved person and then adjudicate upon it, after hearing the parties (a)The Director of Income-tax (Investigation) Kanpur had jurisdiction to authorise the search;  (b)There is no necessity to adjudge the validity of search on the parameters of section 22 of the Special Economic Zon...