HC quashed locker search warrant as Add. DIT failed to prove that such locker contained undisclosed income

IT : Where during search conducted upon premises of assessee's cousin, key belonging to assessee's locker was found and search warrant was issued in respect of said locker, since Additional Director had not disclosed any material or information on basis of which he had entertained belief that said locker contained valuable jewellery or other articles representing undisclosed income, impugned search warrant was unjustified

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