Supreme Court to Examine Plea Challenging IT Department’s Power to Seize Digital Devices Without Notice

New Delhi, February 12, 2026 — The Supreme Court of India has agreed to examine a public interest litigation (PIL) challenging the constitutional validity of provisions under the Income Tax law that permit search and seizure of digital devices without prior notice.

The petition questions the broad powers granted to Income Tax authorities under Section 132 of the Income Tax Act, 1961, and corresponding provisions in the Income Tax Act, 2025. These provisions allow officials to conduct searches and seize assets, books of accounts, and electronic devices if they have “reason to believe” that a person is in possession of undisclosed income or property.

Challenge to Digital Search Powers
The petitioner has argued that the law enables authorities to access and seize mobile phones, laptops, emails, cloud storage accounts, and other digital data without adequate procedural safeguards. It is contended that such powers, especially when exercised without prior judicial approval or notice, risk violating the fundamental right to privacy guaranteed under Article 21 of the Constitution.
The plea further submits that digital devices today contain extensive personal and professional information, far beyond financial records. Therefore, unrestricted access during search operations may result in excessive intrusion into private communications and third-party data unrelated to tax investigations.

Concerns Over Safeguards
According to the petition, the existing framework lacks sufficient checks and balances to prevent misuse. While the Income Tax Act requires authorities to record “reasons to believe” before conducting a search, the petitioner argues that this standard does not provide meaningful protection against arbitrary action.

The plea also raises concerns about the potential impact on professionals, businesses, and individuals whose confidential data may be exposed during search proceedings.

Court’s Initial Observations
During the preliminary hearing, the Bench observed that advance notice prior to search operations could defeat the purpose of such proceedings, as evidence may be destroyed or concealed. However, the Court agreed to consider whether additional safeguards are necessary when it comes to accessing and copying digital data.

The matter has been listed for further hearing, where detailed arguments on constitutional validity and proportionality are expected to be presented.

Broader Constitutional Debate
The case is likely to revisit principles laid down in the landmark privacy judgment recognizing the right to informational privacy as part of Article 21. The Court may examine whether search and seizure powers relating to digital devices meet the constitutional tests of legality, necessity, and proportionality.

The outcome of the case could have significant implications for tax enforcement practices and digital privacy protections in India.

Further hearings are awaited.

Discription: The Supreme Court of India has agreed to examine a public interest litigation challenging the constitutional validity of provisions that allow the Income Tax Department to conduct search and seizure operations, including confiscation of digital devices, without prior notice. The plea questions the broad powers granted under Section 132 of the Income Tax Act, 1961, and corresponding provisions of the Income Tax Act, 2025, arguing that they lack adequate safeguards and may violate the fundamental right to privacy under Article 21. The petitioner contends that modern digital devices contain vast personal and professional data unrelated to tax investigations, making unrestricted access disproportionate. While the Court observed that prior notice could defeat search objectives, it has agreed to consider whether stronger procedural protections are required. The matter is listed for further hearing and may significantly impact digital privacy and tax enforcement law.