ARTI GASES Vs. DIRECTOR OF INCOME TAX INVESTIGATION

JUDGEMENT

(1.) IN view of the fact that these petitions involve certain common questions of fact as well as law, at the request of the learned advocates, these petitions are heard together and they are also finally decided by this common order.

(2.) THE facts leading to the petitions are as under :

(3.) AT the time of hearing of these petitions, the learned advocate Shri Puj has firstly submitted that the search and seizure operations initiated against the petitioners under the provisions of S. 132(1) were not valid and legal for the reason that the Director of Income tax (Inv.) who had issued authorizations for the purpose of search, had not applied his mind before issuance of the authorisations and, he was not having any material for issuance of authorizations. Moreover, he had not recorded any reason for issuance of the authorisations and, therefore, the entire proceedings initiated under the provisions of S. 132 of the Act are invalid and illegal.