TMI Blog2008 (9) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is under challenge before us in these civil appeals. The above question has become academic for the simple reason that after the impugned judgment, the Commissioner of Income-tax, Delhi, has issued order under section 132B for release of cash, for release of jewellery and for release of books of account that were seized during the search and seizure operation conducted under section 132(1) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der section 132(1) of the Income-tax Act, 1961, as it stood at the relevant time? 3. In these civil appeals we are concerned with the assessment year 1997-98. In the impugned judgment it has been held, inter alia, that the Additional Director (Investigation) did not have the power to issue any authorisation or warrant to the Joint Director as he did not have any statutory authority to issue su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are of the view that the above question has become academic and, therefore, we are not required to examine the issues raised in these civil appeals. However, we make it clear that the questions of law raised in these civil appeals are expressly kept open. We express no opinion in that regard. 6. Subject to the above, civil appeals are dismissed as infructuous with no order as to costs. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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