Search U/s 132 Is Invalid If Material Considered For Authorizing Search Is Irrelevant And Unrelated: Bombay High Court

1. Background: Echjay Industries Pvt Ltd filed a writ petition challenging actions taken by the Union of India. The case pertained to alleged irregularities in income tax procedures and a subsequent search and seizure operation. 2. Section 132 of the Income Tax Act: The case revolved around the interpretation and application of Section 132 of the Income Tax Act, which empowers tax authorities to conduct search and seizure operations under…