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HEMANT GUPTA, V.RAMASUBRAMANIAN
Principal Director Of Income Tax (Investigation) – Appellant
Versus
Laljibhai Kanjibhai Mandalia – Respondent
| Table of Content |
|---|
| 1. order quashing search warrant challenged. (Para 1) |
| 2. assessee's investment challenged as fishing enquiry. (Para 2 , 3) |
| 3. financial transactions detail leading to search. (Para 4 , 6) |
| 4. authorization for search was based on recorded belief. (Para 5) |
| 5. high court's detailed reasoning on the searches. (Para 7) |
| 6. arguments regarding the legal standards for search validity. (Para 8 , 9 , 10) |
| 7. court's analysis of conduct under judicial review. (Para 11 , 12) |
| 8. principles governing search and seize compliance. (Para 15 , 22) |
| 9. judicial restraint in administrative actions recognized. (Para 20 , 21) |
| 10. court affirms the authority of the revenue for searches. (Para 26 , 27 , 34) |
JUDGMENT :
2. The respondent3[For short, ‘Assessee’] in its writ petition challenged the act of authorization for search and seizure on the ground that it is a fishing enquiry and the conditions precedent as specified in Section 132 of the Act are not satisfied. It is the stand of the assessee that he was looking for an avenue to invest some money and the M/s. Goan Recreation Clubs Private Ltd4[For short, ‘Company’]. was in need of finance for setting up of its business and hence consequently approa
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