Pooran Mal vs Director Of Inspection (Investigation) & Ors.

Authority: Supreme Court Date: 1973-12-14 Section: 132(1), 132(5), 132A Acts: Income Tax Act 1961, Constitution of India, Income Tax Act 1922, Code of Criminal Procedure 1898 Result: Revenue Citation: 1974 CTR (SC) 25 (1974) 93 ITR 505 (SC) Justices: A.N. Ray, C.J.; D.G. Palekar, Y.V. Chandrachud, A. Alagiriswami & P.N. Appeal No: Writ Petn. Nos. 446 of 1971 & 86 of 1972 ; CA Nos. 1319 & 1320 of 1968 & W.
Whether Section 132 of the Income Tax Act 1961 (search and seizure provisions) and Rule 112A are unconstitutional for violating Articles 14, 19(1)(f), 19(1)(g), and 31 of the Constitution --- Held No. Whether the search and seizure actions were conducted in accordance with Section 132 read with Rule 112 --- Held Yes, based on individual case facts.

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