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Survey, Search & Seizure | 39 |taxmann.com 738 (Ker.) - The search at premises of the group concernswas conducted under s.132. In all five search warrants were issuedgiving correct addresses. The warrants for search were issued in thenames of PPJ and PPJ (Pvt.) Ltd. The assessee were carrying businessas PPJ (Delhi), PPJ (India) and PPJ (Pvt.) Ltd. The omission of (D) or(India) was only a technical mistake curable under s.292B. The searchwas valid.9. Rajendran Chingaravelu v ACIT[2010] 186 TAXMAN 305 (SC)Whether when a bona fide passenger is carrying an unusually largesum, and his claims regarding source and legitimacy have to beverified, some delay and inconvenience is inevitable and, in sucha situation, rights of passenger will have to yield to public interest -Held, yes10. hemendra Ranchhoddas Merchant v. director of Income-tax(Investigation), Mumbai [2012] 20 taxmann.com 219 (bom.) -Validity of search proceedings initiated in pursuance of warrant ofauthorisation issued in name of dissolved firm as well as in name oferstwhile partners of dissolved firm was to be upheld11. Naresh Chand baid v. Assistant Commissioner of Income-tax,Investigation Circle - 21, Raipur [2012] 23 taxmann.com 378(Chhattisgarh) Revenue authorities are competent to conduct search inpremises of partners of firm when names of all partners are specificallymentioned in warrant of authorization issued in name of partnershipfirm12. Smt. Suman Singhai v. director of Income-tax (Investigation)[2012] 20 taxmann.com 835 (MP.) Where based on information in hispossession, Dy. Director formed a belief that certain cash and silver,which had been seized by railway police from assessee’s employee,represented assessee’s income which would not have been disclosedfor purpose of income-tax, and requisitioned it, in view of recordproduced by authorities, warrant of authorization under section 132Awas valid.www.taxguru.in