2008 (7) TMI 1078

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..... tion sought to be raised is with regard to the power of the Addl. Director of IT (Inv.) to issue a warrant under Section 132(1) of the IT Act, 1961. The Tribunal has found that the warrant of authorisation issued by the Addl. Director of IT (Inv.) was without authority and, therefore, the entire search as well as the assessment proceedings consequent to such warrant were invalid and bad in law. In .....

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