Landmark Decisions- continued….

 Search can not be held malafide because outsiders were involved

Hindustan Metal works v. CIT, [1968] 68 ITR 798 ( Allahabad )

 Vague allegations not enough to prove malafides

Express newspapers Pvt Ltd v. UOI, AIR 1986 SC 872

 Irregularity in searches will not vitiate the proceedings (witness)

Naraindas v. CIT [1983] 14 Taxman 447 ( M P High Court)

 Illegality of searches will not vitiate the evidences collected

Dr Partap Singh v. Director of Enforcement [1985] 22 Taxman 30 (SC)

 Allegation of bribe on I T officers will not vitiate the search

Kamal Khosla v. DIT [2002] 123 Taxman 1102 ( Delhi H C)