Search & Seizure- case study for CA final students

A search is carried out by IT authorities without complying with the provisons of Section 132 (i.e. search is invalid since genuineness and authencity of the information received from an anonymous petition is not verified before issue of search warrant).  However during the search operations IT authorities could unearth substantial assets representing undisclosed income. These assets were seized by IT authorities. Can Section 132B be applied (utilisation of assets seized for recovery of  existing liability under IT Act or Wealth tax Act etc.) considering the fact that search was an invalid search.