New Delhi, March 9 -- The Supreme Court on Monday declined to entertain a public interest litigation challenging provisions of the Income Tax Act that allow tax authorities to conduct search and seizure operations without prior notice, including access to digital devices and virtual spaces, while investigating suspected tax evasion.
The petition questioned provisions under the existing Income Tax Act, 1961, and the corresponding framework under the Income Tax Act, 2025, which is scheduled to come into force from April 1, 2026. The plea expressed concern that the wide powers granted to tax authorities could be misused and may lead to harassment of taxpayers.
A Bench of Chief Justice Surya Kant and Justice Joymalya Bagchi observed that the ...