#search and seizure

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Jan 31, 2026 • 11:02 AM

Search and Seizure Under NDPS Act | Mandatory Procedures Cannot Be Circumvented : Supreme Court

Supreme Court acquits accused after finding fatal flaws in NDPS Act compliance: search conducted before consent, no entry endorsement, and inconsistent evidence.

Section 153C | Block Period Computed from Date of Satisfaction Note, Not Search Date : Income Tax Appellate Tribunal

Case Law Analysis

Jan 30, 2026 • 06:00 PM

Section 153C | Block Period Computed from Date of Satisfaction Note, Not Search Date : Income Tax Appellate Tribunal

ITAT Delhi holds that for Section 153C proceedings, the ten-year block period begins from the date the AO records satisfaction upon receiving seized documents, not the search date.

Search Under PMLA Requires Reason to Believe Based on Tangible Material | No Mere Suspicion Suffices : Madhya Pradesh High Court

Case Law Analysis

Jan 29, 2026 • 06:52 PM

Search Under PMLA Requires Reason to Believe Based on Tangible Material | No Mere Suspicion Suffices : Madhya Pradesh High Court

Madhya Pradesh High Court holds that Section 17 PMLA searches require credible material establishing proceeds of crime; mere suspicion or scheduled offence insufficient.

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#search and seizure

Search and Seizure Under NDPS Act | Mandatory Procedures Cannot Be Circumvented : Supreme Court

Section 153C | Block Period Computed from Date of Satisfaction Note, Not Search Date : Income Tax Appellate Tribunal

Search Under PMLA Requires Reason to Believe Based on Tangible Material | No Mere Suspicion Suffices : Madhya Pradesh High Court

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