SC Outlines Principles for Judicial Review in Section 132 Search Cases

Principal Director of Income Tax (Investigation) & Ors. Vs Laljibhai Kanjibhai Mandalia (Supreme Court of India) SC Clarifies Limited Scope of Judicial Review in Tax Search and Seizure Cases New Delhi – The Supreme Court of India, in the case of Principal Director of Income Tax (Investigation) & Ors. Vs Laljibhai Kanjibhai Mandalia, has restated and clarified the principles guiding the exercise of power for search and seizure under Section 132 of the Income Tax Act, 1961. The judgment emphasizes that the decision to authorize a search is an administrative function, and the judiciary&...