SHEETAL BAMALWA Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard Ms. M. L. Gope, the learned counsel appearing on behalf of the petitioners in the present batch of writ petitions. Mr. S.C. Keyal, the learned Standing counsel appears on behalf of the Income Tax Department.

(2.) The challenge made in the instant batch of writ petitions relates to the searches conducted in the premises belonging to the petitioners on 20/11/2017. The issue involved is whether the exercise of the power under S.132 (1) (b) of the Income Tax Act, 1961 (for short, the Act of 1961) was illegal on the grounds alleged that the Respondent Authorities had no reasons to believe the existence of the circumstances for going ahead with the searches, which was a condition precedent for exercise of the power of search and seizure.

(3.) As the issue involved pertains to as to whether the formation of the opinion for going ahead with the searches were in accordance with the provisions of Sec. 132 (1) (b) of the Act of 1961, this Court finds it pertinent to reproduce the relevant portion of Sec. 132 (1) of the Act of 1961 :-