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June 2024

Section 132 of the Act — Search and seizure — Condition precedent — Revenue authorities must have information in their possession on basis of which a reasonable belief can be formed — Contents of satisfaction note did not disclose any information which would lead authorities to have a reason to believe that any of contingencies as contemplated by Section 132(1)(a) to (c) were satisfied — Search and seizure action was to be quashed and set aside.

By Ajay R. Singh, Advocate
Reading Time 11 mins

7 Echjay Industries (P.) Ltd. vs. Rajendra

WP No. 122 OF 2009 & 2309 OF 2010

A.Y. 2008–09

Dated: 10th May, 2024. (Bom.) (HC).

Section 132 of the Act — Search and seizure — Condition precedent — Revenue authorities must have information in their possession on basis of which a reasonable belief can be formed — Contents of satisfaction note did not disclose any information which would lead authorities to have a reason to believe that any of contingencies as contemplated by Section 132(1)(a) to (c) were satisfied — Search and seizure action was to be quashed and set aside.

Petitioner no. 1 is a private limited company. Petitioner no. 2 is the Chairman and Managing Director of petitioner no. 1. Other Petitioners are Directors, their spouses and family members.

Respondent no. 1 was the officer empowered by the Central Board of Direct Taxes (CBDT) to issue authorisation under Section 132 of the Act for carrying out search and seizure under th

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