In search matters it is a settled law that the court cannot go into the sufficiency or adequacy of reasons to believe, which is otherwise the safeguard test.
Reasons are formed in direct consequence of information or material in possession of the authorities.
The Gauhati High Court in (2023) 459ITR570 held that the Court cannot decide the sufficiency or the adequacy of the materials or information for the formation of belief or opinion.
On the other hand only the courts are entitled to review both the reasons/satisfaction and connected information/materials in the possession to come the question of validity of search action but with the limitation placed upon courts the safeguard available is bit compromised.
Given that search is an extraordinary step it is desirable that the reasons to believe and information held also must be weighed for their adequacy by the Courts for total safeguard.
Half-hearted actions without proper research or homework need to be checked at their anvil.