Babu Lal vs Director Of Income Tax

Whether the search and seizure conducted under Section 132 of the Income Tax Act, 1961, was valid and in accordance with law --- Held No, as the authorization was not properly issued and the action was not supported by sufficient material to form 'reason to believe' that undisclosed assets existed; Whether the writ petition was maintainable for quashing the warrant of authorization --- Held No, as the authorization was not filed with the petition and only the Panchnama was challenged, which is not subject to writ jurisdiction.