Search on Advocate Upheld as Authorities Recorded Reasons to Believe Under Section 132

Maulikkumar Satishbhai Sheth Vs ITO Assessment Unit (Gujarat High Court) Advocate’s Client Data Can Be Examined Because Valid Search Permits Digital Imaging: Gujarat HC; Search Valid but Conduct Deprecated Because Authorities Acted High-Handedly During Operation: Gujarat HC; Attorney-Client Privilege Does Not Protect Documents Linked to Fraud or Illegal Purpose: Gujarat HC; Non-Incriminating Client Data Must Remain Protected Because Professional Privilege Continues: Gujarat HC; Gujarat HC Balances Search Powers and Attorney-Client Privilege in Income Tax Search Case; Search Challenge Fails B...