Inspection, Search and Seizure are special powers that should be exercised cautiously. But the practical usage is reversed. Let's understand few judgments that will help you in litigation.
Thoughts, Insight and Research by: Abhishek Raja Ram, 9810638155
1. If the commissioner has reason to authorize a search for relevant documents, a court can't replace its judgment with the commissioner's on issuing the search order.
Supreme Court in ITO vs Seth Brothers (1969) 74 ITR 836
2. Where High Court had not tried to see reasons recorded or scrutinized file to find out whether authority had formed opinion on basis of acceptable materials or not before quashing search and seizure order of revenue, matter was to be remanded back.
Supreme Court in Union of India vs Agarwal Iron Industries
(2015) 229 Taxmann 124