The ‘Search’ action is considered as one of the extreme measures of tax administration and its legislative mandate is given in section 132 of the Income Tax Act. If the competent income-tax authority, in consequence of any information in its possession, has reason to believe that any person is having any undisclosed income in the form of any unaccounted money, bullion, jewellery, or other similar valuable article or thing, or any accommodation entry in the books of accounts, then the authority has the power to issue an income-tax search warrant against such person, and enter and search such person’s business or residential premises. During search, the Income-tax officials even have the power to break open the lock of any door, locker, safe, vault, almirah, or any simil.