Search based on 3rd Party Information but not based on reasons U/s. 132(1) is invalid

From the above provisions, it is clear that Section 132 contemplates existence of certain eventualities in the event of existence where of the competent authority should have reason to believe the existence of the circumstances mentioned in clause (a) to (c) of sub-section (1) of Section 132 of the Act and in the event, the competent authority mentioned in clause (A) & (B) of sub-section(1) of Section 132 of the Act can authorize the authorities mentioned in these two clauses conduct the search.

Therefore, the exis

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