Indian Polity · Polity
Consider the following statements regarding search and seizure powers under Section 132 of the Income Tax Act, 1961: Statement I: The Supreme Court in K.S. Puttaswamy v. Union of India (2017) held that the right to privacy is a fundamental right under Article 21 of the Constitution. Statement II: The judgment in Pooran Mal v. Director of Inspection (1974) upheld the constitutional validity of search and seizure provisions under the Income Tax Act, and such powers remain subject to constitutional scrutiny. Which one of the following is correct in respect of the above statements?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Statement I is incorrect, but Statement II is correct.
- 2Statement I is correct, but Statement II is incorrect.
- 3Both Statement I and Statement II are correct, but Statement II is not the correct explanation for Statement I.✓
- 4Both Statement I and Statement II are correct, and Statement II is the correct explanation for Statement I.
Correct answer
Both Statement I and Statement II are correct, but Statement II is not the correct explanation for Statement I.
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