JUDGMENT

RANJAN GOGOI, J.

1. Leave granted.

2. The block assessment of the respondent-assessee for the assessment years 2004-05 to 2009-10 was sought to be initiated by notices issued under Section 153A of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) following a search made under the provisions of the Act. The same has been interdicted by the High Court of Delhi by interfering with the warrant of authorization for the search issued under Section 132 of the Act and the consequential search made between 19th June, 2009 to 21st July, 2009. Aggrieved, the Revenue has filed this appeal by special leave under Article 136 of the Constitution.

3. We have heard Shri Guru Krishna Kumar, learned senior counsel for the appellants and Shri Krishnan Venugopal, learned senior counsel appearing for the respondents.

4. The issues that arise in the present appeal lie within a short circumference. As the warrant of authorization under Section 132, which is required to be founded on a reasonable belief of the authorized official regarding the existence of the conditions precedent to the exercise of the power to issue the same, has been interdicted under Article 226 of the Constitution, t