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Case Law Details

Case Name : DGIT (Investigation) Pune & Ors. Vs M/s. Spacewood Furnishers Pvt. Ltd. & Ors. (Supreme Court of India)
Related Assessment Year :
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The issues that arise in the present appeal lie within a short circumference. As the warrant of authorization under  Section 132, which is required to be founded on a reasonable belief of the authorized official regarding the existence of the conditions precedent to the exercise of the power to issue the same, has been interdicted under Article 226 of the Constitution, the ambit of the power of the High Court to do so may be noticed at the outset.

The “classical” notion of the extent of power that the High Court would hav

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