Supreme Court · 1969 INSC 145 · Decided 15 July 1969
Income-Tax Officer, Special Investigation Circle-B, Meerut v. M/S. Seth Brothers and ORS.
- Court
- Supreme Court of India
- Citation
- 1969 INSC 145 · [1970] 1 S.C.R. 601
- Case number
- CIVIL APPEAL No. 700/1965
- Decided
- 15 July 1969
- Bench
- J.C. SHAH, G.K. MITTER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 148
Headnote
Indian Income Tax Act (43 of 1961), s. 132-Search and seizure­ Scope of power-Seizure of a (arge number of documents, some of which not relevant to pending proceeding under Act-If mala fide. C Under s. 132 of tbe Income-tax Act, 1961, the Commissioner of Income-tax or the Director of of premises if he .has reason to believe that one or more of the conditions in s. 132(1) exist. The officer authori~ed may enter any place and make a search \Vhere he has reason to believe that books or documents relevant to a!ly proceeding under the Act may be found. He may seize any books ~r
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)