Pooran Mal vs. Director of Inspection (Investigation), Income Tax (1974) 93 ITR 505 (SC)

Supreme Court of India Pooran Mal Etc. Vs. Director of Inspection (Investigation) Of Income-Tax  Date of Judgment- 14/12/1973 Citation – 1974 AIR  348, 1974 SCR  (2) 704, 1974 SCC  (1) 345 BENCH: D.G. PALEKAR, A.N.RAY (CJ), Y.V. CHANDRACHUD, A. ALAGIRISWAMI, P.N. BHAGWATI ACT: Income Tax Act (1961)-Sections 132, 132A and Rules 112, 112A-Search and seizure-Whether violate Art. 19(1)(f) and (g) of the Constitution. Income Tax Act 1961, Sec. 132(5)-Seizure of money, bullion, etc.-Whether provision confiscatory. Income Tax Act, 1961, Sec. 132(1) and (5)-Search and seiz...