What are the powers of income tax authorities during a search and seizure operation?

During a search and seizure operation under Section 132 of the Income Tax Act, the authorized officers have wide powers such as entering and searching any premises, placing marks of identification, seizing books of accounts, documents, cash, jewelry or other valuables, and making an inventory. They can also take statements and access computer systems. Supporting Case Law: Pooran Mal v. Director of Inspection [1974] 96 ITR 390 (SC) – The Supreme Court upheld the extensive search and seizure powers granted to tax authorities.