NARAINDAS Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS order shall also dispose of M.Ps. Nos. 759 and 760 of 1981.

(2.) THE petitioner in M.P. No. 758 of 1981 is Naraindas who is a partner in the firm, M/s. Naraindas Shri Vallabhdas. THE petitioners in M.P. Nos. 759 and 760 of 1981 are respectively, M/s. Venkatesh Trading Co. and M/s. Maheshwari Lime Works, two other partnership firms. In all these petitions under Article 226 of the Constitution, the petitioners challenge the search and seizure made by the authorised officers of the I.T. Department on May 12, 1981, under Section 132 of the I.T. Act, 1961.

(3.) THE first contention of the learned counsel for the petitioners is that the warrants of authorisation were not in conformity with the requirements of Section 132(1)(b) and (c), and the reasons recorded by the Commissioner did not show that he had satisfied himself as to the requirements of these provisions.