Question

In which case Justice J.C. Shah of S.C. observed "Since by the exercise of the power a serious invasion is made upon the rights, privacy and freedom of the tax payer, the power must be exercised strictly in accordance with law and only for the purpose for which law authorises it to be exercised"

• A. Director of Inspection Vs Pooranmal
• B. ITO Vs Seth Brothers
• C. P.R. Metrani Vs CIT
• D. None of the above

Hint:

The ITO v. Seth Brothers case is a key authority on the principle that statutory powers of search and seizure, especially in tax matters, must be interpreted strictly to safeguard the fundamental rights of citizens against executive overreach.

Answer 1

The Correct Option is B

This observation was made by Justice J.C. Shah in the case of ITO, Special Investigation Circle-B, Meerut v. Seth Brothers & Others (1969). The case dealt with the powers of search and seizure under the Income Tax Act. Justice Shah emphasized that because these powers involve a significant intrusion into a citizen's rights and privacy, they must be exercised with great caution, strictly adhering to the conditions and procedures laid down by the law, and cannot be used arbitrarily.