Fill in the blanks – Test 57

Fill in the blanks/blank with suitable pair of words/word from the options given below to make a meaningful sentence.

Section 132 of the Income Tax Act ---------search and seizure powers to the tax department only in case there is "reason to believe" that a person has ----------income or property .

Fill in the blanks/blank with suitable pair of words/word from the options given below to make a meaningful sentence.

Since a serious invasion of rights, freedoms and privacy of the tax payer is involved, the power must be ----------strictly in accordance with law and only for the purposes for which it is-------.

Fill in the blanks/blank with suitable pair of words/word from the options given below to make a meaningful sentence.

The Supreme Court has repeatedly held that the Section (132) does not ----------any arbitrary authority upon the revenue officers.