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- Whether search and seizure can be initiated by Department without providing any reason to believe ?
Whether search and seizure can be initiated by Department without providing any reason to believe ?
TRT-2026-1232
Issue Favourable to Tax Payer ?:- yes
Held - Upon a careful perusal of the Section quoted above, it is clear that it is only after reasons are provided to the Joint Commissioner that he can authorize in writing any search and seizure to be carried out.
In the present case, the said procedure had not been followed, and accordingly, the entire authorization is vitiated and liable to be quashed.
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