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IN THE HIGH COURT OF DELHI AT NEW DELHI
V.KAMESWAR RAO, SAURABH BANERJEE
Raj Krishan Gupta – Appellant
Versus
Principal Director of Income Tax (Investigation), New Delhi – Respondent
| Table of Content |
|---|
| 1. validity of search under section 132 (Para 1 , 2 , 3) |
| 2. details of seized items (Para 4) |
| 3. claim of ownership and compliance with cbdt instructions (Para 5 , 6 , 7) |
| 4. legal precedents on search powers (Para 8 , 10) |
| 5. arguments regarding lack of adequate opportunity and mala fides (Para 11 , 12 , 13 , 18 , 20) |
| 6. conditions for lawful search and seizure (Para 19 , 21 , 22 , 24 , 29) |
| 7. assessment of evidence and justification of search powers (Para 23 , 25 , 26 , 27 , 30) |
| 8. conclusion on legality of search and seizure (Para 28 , 35) |
| 9. dismissal of the petition (Para 36) |
JUDGMENT :
V. KAMESWAR RAO, J.
1. The present writ petition is filed by the petitioners seeking a declaration that the search conducted on 11.05.2024 under Section 132 of the Income Tax Act, 1961 (hereinafter, The Act), on the lockers of the petitioners are invalid in law and also appropriate directions for release of the jewellery/ornaments/valuables etc. seized during the said search.
2. The petitioner Nos. 1 and 2 are husband and wife respectively. Petitioner No. 3 is the son of petitioner Nos. 1 & 2 while petitioner No.4 is the wife of petitioner No. 3. Petitioner Nos. 3 & 4 have a minor daughter. Th
Searches conducted under Section 132 of the Income Tax Act require valid reasons to believe, which were established in this case, affirming the legality of the searches and seizures.
The necessity for authorities to possess credible information to form a reasonable belief before conducting search and seizure under Section 132 of the Income Tax Act is essential for the validity of....
Search and seizure under Section 132 of the Income Tax Act requires credible information that justifies belief, and cannot be based on mere suspicion.
Seizure of stock-in-trade under the Income Tax Act requires clear evidence of undisclosed income; mere suspicion is insufficient.
Seizure under the Income Tax Act should be conducted with due care and caution, and should not be based solely on suspicion. The seizure of goods should be justified and in accordance with the provis....
The court upheld the legality of search and seizure under Section 132 of the Income Tax Act, asserting that the 'reason to believe' standard is justiciable, but not the adequacy of those grounds.
Search and seizure under tax laws require careful scrutiny to avoid abuse of power, reflecting the balance between enforcement and constitutional rights.
The main legal point established in the judgment is that the gold bullion seized during the search was stock-in-trade and duly accounted in the books of accounts, as per the relevant provisions of FE....
The main legal point established in the judgment is that the power under Section 131(1A) of the Income Tax Act is not an independent power, but is for the purpose of making an inquiry and investigati....
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