SC on IT Raids: Advance Notice Can Destroy Evidence, Hamper Investigations

• Supreme Court highlights practical difficulties for IT sleuths if advance search notice is served on offenders.
• Giving prior notice before search and seizure could effectively end an investigation, especially in the digital age.
• The court was hearing a PIL challenging the scope of search and seizure powers under Section 132 of the Income Tax Act.
• Justice Joymalya Bagchi emphasized that electronic evidence can be easily destroyed if advance notice is given.
• CJI Surya Kant stated that the statutory powers under Section 132 are neither uncontrolled nor unbridled.