Hon'ble Judges/Coram:
A.N. Ray, C.J., A. Alagiriswami, D.G. Palekar, P.N. Bhagwati and Y.V. Chandrachud

JUDGMENT

D.G. Palekar, J.

1. In these proceedings-two of them Writ Petitions under Article 32 of the Constitution and two others which are appeals from orders passed by the Delhi High Court under Article 226 relief is claimed in respect of action taken under Section 132 of the Income-tax, Act, 1961 (hereinafter called the Act) by way of search and seizure of certain premises on the ground that the authorisation for the search as also the search and seizure were illegal. The challenge was based on Constitutional and non-Constitutional grounds. For the appreciation of the Constitutional grounds it is not necessary to give here the detailed facts of the four cases. It is sufficient to state that in all these cases articles consisting of account books and documents and in the Writ Petitions, also cash, jewellery and other valuables, were seized by the Income-tax authorities purporting to act under the authorisation for search and seizure issued under Section 132 of the Act. Broadly speaking the Constitutional challenge is directed against Sub-sections (1) and (5) of Section 132 of the Act and incidentally also against Rule 112A on the ground that these provisions are violative of the fundamental rights guaranteed by Articles 14, 19(1)(f)(g) and 31 of the Constitution. The non-Constitutional grounds of challenge are based up on allegations to the effect that the search and seizure were not in accordance with Section 132 read with Rule 112. This challenge will have to be considered in the background of the facts of the individual cases.

2. Chapter XIII of the Act deals with Income-tax authorities, their powers and jurisdictions. The hierarchy of authorities as given in Section 116 shows that the class of authorities designated as Director of Inspection is shown below the Central Board of Direct Taxes and above the class of authorities known as Commissioner of Income-tax. The other authorities mentioned are Assistant Commissioners of Income-tax. Income-tax Officers, and Inspectors of Income-tax. Section 117 shows by whom these various authorities are to be appointed. Section 118 deals with subordination and control. Section 119 deals with the powers of the higher authorities to ........