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2011 (11) TMI 58 - HC - Income TaxValidity of search warrant - Assesse appealed that warrant of authorization had been issued by the Joint Director of Income Tax (Investigation), who was not authorized to issue a search warrant - By virtue of The Finance (No.2) Act, 2009, an amendment has been introduced in section 132 (1) with retrospective effect from 01.10.1998 whereby the Joint Director has also been empowered to issue warrants of authorization - Therefore held that impugned order be set aside - revenue’s appeal before the Tribunal gets revived and so does the assessee’s appeal - Appeal stands disposed off.
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