Another judgment from Hon’ble Supreme Court clearly lays out that “Courts in India and in England have consistently refused to exclude relevant evidence merely on the ground that it is obtained by illegal search or seizure. Where the test of admissibility of evidence lies in relevancy, unless there is an express or implied prohibition in the Constitution or other law, evidence obtained as a result of illegal search or seizure is not liable to be shut out.”
Pooran Mal Etc Vs Director Of Inspection on 14 December, 1973Citations : [1974 ITR SC 93 505], [1974 AIR SC 348], [1974 SCC 1 345], [1974 SCR 2 704], [1974 SCC TAX 114], [1974 ITJ 1 406], [1974 CTR 25], [1974 ITR 93 505]
Other Sources :
https://indiankanoon.org/doc/558753/
https://www.casemine.com/judgement/in/5609ab91e4b014971140cc8a