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1975 Supreme(P&H) 112

R.S.NARULA, M.R.SHARMA
Jagmohan Mahajan – Appellant
Versus
Commissioner Of Income-tax – Respondent


Judgment

M.R.Sharma, J.

1. The petitioners are residing in house No. 355, Sector 9-D, Chandigarh, along with Shri Mulkh Raj Mahajan, advocate, Chandigarh. The latter is the father of petitioner No. 1 and father-in-law of petitioner No. 2. On October 17, 1974, this house was raided pursuant to warrant of search authorised by respondent No. 1 for conducting search of the house of Shri Mulkh Raj Mahajau, advocate. The Authorised Officer started searching not only the premises in possession of Shri Mulkh Raj Mahajan but also the portion which was in possession of the petitioners. They pointed out to the Authorised Officer that the search of the portion of the house in their possession was totally illegal because there were no proper warrants for that purpose with the Authorised Officer, Upon this, it is alleged that the Authorised Officer remarked that the question of getting warrants authorising the search of the portion in possession of the petitioners would also be settled immediately. In this connection, a telephone call was made to the Inspecting Assistant Commissioner of Income-tax, Chandigarh, and roughly within about 15 minutes the requisite search warrant was sent to the Author




















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