Patel, who is contesting the Rajya Sabha polls from Gujarat, said the I-T raids on the Congress minister, at whose guest house the Congress MLAs from Gujarat are staying, shows the utter desperation and frustration of the BJP.
"After using the state machinery and every other agency, these I-T raids show their utter desperation and frustration," he said on Twitter.
The Income Tax Department on Wednesday conducted searches at multiple locations in Karnataka and Delhi related to Energy Minister D K Shivakumar in connection with a tax evasion probe case. Shivakumar is hosting the Congress MLAs at a resort near Bengaluru.
Patel, who is also Congress President Sonia Gandhi's political secretary, is re-contesting the Rajya Sabha election from Gujarat.
BJP President Amit Shah and Union Minister Smriti Irani are also contesting besides Patel, for the three Rajya Sabha seats from Gujarat for which elections will be held on August 8.
The Congress has accused the BJP of "stealing" its MLAs in Gujarat ahead of the polls and have flown them to Bangalore to ensure their safety.
At least six Congress MLAs have quit the party ever since senior leader Shankarsinh Vaghela announced his resignation from the party a few days ago.
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