Supreme Court of India · 1973-12-14
POORAN MAL ETC. vs DIRECTOR OF INSPECTION (INVESTIGATION) OF INCOME-TAX MAYU
- Citation / case number
- SC 1971/60210
- Court
- Supreme Court of India
- Petitioner
- POORAN MAL ETC.
- Respondent
- DIRECTOR OF INSPECTION (INVESTIGATION) OF INCOME-TAX MAYU
- Author
- RAY, A.N. (),PALEKAR, D.G.,CHANDRACHUD, Y.V.,ALAGIRISWAMI, A.,BHAGWATI, P.N.
- Bench
- RAY, A.N. (CJ),PALEKAR, D.G.,CHANDRACHUD, Y.V.,ALAGIRISWAMI, A.,BHAGWATI, P.N.
Judgment text excerpt
The Supreme Court upheld the constitutionality of Sections 132(1) and 132(5) of the Income Tax Act, 1961, ruling that the search and seizure provisions do not violate Articles 14 and 19(1)(f) and (g) of the Constitution. The Court emphasized the necessity for fiscal authorities to have adequate powers to combat tax evasion, stating that the safeguards in place are sufficient to ensure that the restrictions are reasonable. The Court dismissed the writ petitions challenging the validity of the search and seizure, affirming that the provisions are not confiscatory and do not render the search invalid due to the seizure of irrelevant documents.