Supreme Court of India · 2022-07-13
PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION) vs LALJIBHAI KANJIBHAI MANDALIA
- Citation / case number
- SC 2019/35126
- Court
- Supreme Court of India
- Petitioner
- PRINCIPAL DIRECTOR OF INCOME TAX (INVESTIGATION)
- Respondent
- LALJIBHAI KANJIBHAI MANDALIA
- Author
- HON'BLE MR. JUSTICE HEMANT GUPTA
- Bench
- HON'BLE MR. JUSTICE VIKRAM NATH HON'BLE MR. JUSTICE HEMANT GUPTA
Judgment text excerpt
The Supreme Court overturned the Gujarat High Court's order quashing the warrant of authorization issued under Section 132 of the Income Tax Act. The court found that the Revenue had sufficient grounds to believe that the transaction involved credible doubts, justifying the search and seizure. The appeal was allowed, reinstating the validity of the actions taken under the warrant.