Landmark decisions relating to Searches

 Search provisions are constitutionally held valid

Pooran Mal v. Director of Inspection, [1974] 93 ITR 505 (SC)

 Searches to be authorized based on cogent information but procedural lapses not relevant

ITO v. Seth bros, [1969] 74 ITR 836 (SC)

 Searches can’t be authorized on the basis of rumors/ Gossips

UOI v. Ajit Jain, [2003] 129 Taxman 74/260 ITR 80 (SC)

 In the case of Laljibhai Kanjibhai Mandalia v. Principal DIT (Investigation) [2019] 105 taxmann.com 260/263 Taxman 604 (Gujarat), Hon’ble Gujarat

HC held search invalid on satisfaction which was reversed by hon’ble SC reported in Principal DIT (Investigation) v.Laljibhai Kanjibhai Mandalia[2022] 140 taxmann.com 282/288 Taxman 361/446 ITR 18 (SC)

 AO was also authorized officer will not invalidate search action on bias

Union of India v. Vipin Kumar Jain [2003] 129 Taxman 59/260 ITR 1 (SC)