Locker search warrant and proceedings u/s 153A can be quashed if authority failes to prove that such locker contains undisclosed income

Shah-E-Naaz Judge Vs. Addl. DIT (Inv) (Delhi High Court)

Authority and power to conduct search and seizure operations is strident and caustic power authorized by law to be taken recourse to when the conditions mentioned under different clauses of Section 132 (1) of the Act are satisfied. Co

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