Search cannot be initiated on the basis of surmises, assumptions, presumption or conjectures

HIGH COURT OF DELHI Madhu Gupta Versus Director of Income-tax (Investigation) WP(C) No. 1417 of 2011 January 11, 2013 JUDGMENT Badar Durrez Ahmed, J. In this writ petition, the petitioner has prayed for the following reliefs:- “(I) To declare the authorization of income-tax search u/s 132 of the Income Tax Act, 1961 as illegal in the case of the petitioner. (II) To direct the concerned authority of the income tax department to vacate prohibitory order passed u/s 132(3) of the Income Tax Act, 1961 with respect to three bank lockers of the petitioner. (III) To direct the ...