Search and seizure

Quashing of warrant of authorisation — In absence of any relevant material with authorities, which would have enabled them to have “a reason to believe” that action under s 132(1) of Act was essential, warrant of authorisation for conducting search is liable to be quashed and consequently notice under s 153A is also bad in law, held by MumHC in Spacewood Furnishers (P) Ltd and Others v DGIT and Others — In favour of: The assessee.

The satisfaction note contemplated under s 132(1) must be based upon contemporaneous material.

Decided on: 9 December 2011.