Supreme Court Refuses to Strike Down Income Tax Search Powers Under New 2025 Act

The Supreme Court refused to entertain a challenge to the constitutional validity of search and seizure powers under Section 132 of the Income Tax Act, 1961, and Section 247 of the new Income Tax Act, 2025.

The Bench observed that since judicial review by High Courts remains available, the provisions cannot be deemed unconstitutional.

The petitioner flagged concerns over "anticipatory searches" and the expansion of powers into "virtual digital spaces" without prior judicial oversight.

While acknowledging concerns regarding potential misuse, the Court declined to "second-guess the wisdom of Parliament" and allowed the petitioner to withdraw the plea to represent before the Government.

[Vishwaprasad Alva v. UOI]