The Supreme Court on Tuesday highlighted the practical difficulties faced by investigators in the digital age and said giving a prior notice before a search and seizure could effectively end an investigation before it begins.
The top court was hearing a PIL challenging the scope of search and seizure powers under Section 132 of the Income Tax Act on the ground that it has the potential of misuse by the authorities.
Section 132 of the Income Tax Act empowers IT officials to conduct a search and seizure when they have “reason to believe” that a person has undisclosed income, assets, or documents.
A bench comprising Chief Justice Surya Kant and Justices Joymalya Bagchi and N V Anjaria heard submissions by senior advocate Sanjay Hegde, appearing for PIL petitioner Vishwaprasad Alva, for some time and later deferred it for consideration after two weeks.
During the hearing, Justice Bagchi highlighted the practical challenges of issuing prior notice in search and seizure cases, particular​The Supreme Court on Tuesday highlighted the practical difficulties faced by investigators in the digital age and said giving a prior notice before a search and seizure could effectively end an investigation before it begins.
The top court was hearing a PIL challenging the scope of search and seizure powers under Section 132 of the Income Tax Act on the ground that it has the potential of misuse by the authorities.
Section 132 of the Income Tax Act empowers IT officials to conduct a search and seizure when they have “reason to believe” that a person has undisclosed income, assets, or documents.
A bench comprising Chief Justice Surya Kant and Justices Joymalya Bagchi and N V Anjaria heard submissions by senior advocate Sanjay Hegde, appearing for PIL petitioner Vishwaprasad Alva, for some time and later deferred it for consideration after two weeks.
During the hearing, Justice Bagchi highlighted the practical challenges of issuing prior notice in search and seizure cases, particular ​Latest News [ SOBAN NEWS: International and National ]
