Credible information and reason to believe required for a valid search

Advocate Akhilesh Kumar Sah Many cases are coming to the courts where the legitimacy of the search and seizure is challenged. It is being continuously held in cases coming to the courts that before a search, conditions mentioned in section 132 of the Income Tax Act, 1961(for short ‘the Act’) should be fulfilled. Recently, in the appeal before Hon’ble Delhi High Court, Ameeta Mehra vs. ADIT (INV) [W.P.(C) 1471/2013, decided on 16.05.2017], on 24.02.2012, a search and seizure operation under section 132 of the Act was undertaken on the residential and business premises of Mr. Suresh Nanda...