February 10, 2026 10:03 PM

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Supreme Court Flags Risks of Prior Notice in Search and Seizure Cases

The Supreme Court today highlighted the practical difficulties faced by investigators in the digital age and said giving a prior notice before a search and seizure could effectively end an investigation before it begins. The top court was hearing a PIL challenging the scope of search and seizure powers under Section 132 of the Income Tax Act on the ground that it has the potential of misuse by the authorities. A bench comprising Chief Justice Surya Kant and Justices Joymalya Bagchi giving advance notice could defeat the very purpose of an investigation, as electronic evidence can be easily destroyed.