Bombay HC Quashes Income Tax Search Due to Lack of Valid Reason to Believe

Echjay Industries Pvt Ltd Vs Rajendra Director of Income Tax-II (Investigations) (Bombay High Court) The Bombay High Court dealt with writ petitions challenging search and seizure actions conducted under Section 132 of the Income Tax Act, 1961. The petitions arose from authorisations issued on 7 July 2008 by the competent income tax authority for searches at the business and residential premises of the petitioners. The petitioners contended that the search authorisations were unconstitutional, without jurisdiction, and issued without satisfying the conditions prescribed under Section 132(1) of...