Person Named in Warrant, Not Premises Owner, Is ‘Searched Person’ Under Income Tax Act: Karnataka HC

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Person Named in Warrant, Not Premises Owner, Is ‘Searched Person’ Under Income Tax Act: Karnataka HC

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Published on

28/04/2026

By Mariya Paliwala

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The Karnataka High Court held that a search under Section 132 is fundamentally person-centric and not premises-centric, by restoring proceedings initiated under Section 153C of the Income Tax Act, 1961. The bench of Justice S.G.Pandit and Justice K. V. Aravind noted that the warrant of authorization and “reason to believe” were recorded exclusively in the…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Person Named in Warrant, Not Premises Owner, Is ‘Searched Person’ Under Income Tax Act: Karnataka HC

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