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2013 (10) TMI 10 - DELHI HIGH COURTWho was authorized and competent to issue warrant of authorization for search u/s 158 BD of the Income Tax Act - the warrant of authorization was issued by the Addl. DIT (Inv.). - ITAT observed that nothing to show that the Addl OIT (Inv.) was authorized to issue warrant of authorization – Held that:- Reliance has been placed upon the decision of the Hon’ble Delhi High Court in the case of Dr. Nalini Mahajan Vs. Director of Income Tax (Investigation), [2002 (5) TMI 29 - DELHI High Court] - Authorization under Section 158 BD issued in the case of respondent herein is invalid – Decided against the Revenue.
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