ReferIndia News Supreme Court flags challenges for IT officials if advance search notices are given

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Supreme Court flags challenges for IT officials if advance search notices are given

Published on: Feb. 10, 2026, 3:46 p.m. | Source: The Economic Times

The Supreme Court has brought to light the significant obstacles that today's investigators encounter in the realm of technology. Demanding prior notification before executing search and seizure could severely disrupt ongoing investigations. This dilemma emerged during a Public Interest Litigation scrutinizing the provisions of Section 132 of the Income Tax Act.

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