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2013 (2) TMI 454 - HC - Income TaxAuthorization issued under section 132(1) – Whether search action on the basis of the authorization of the Additional Director of Income-tax is permissible or not – Search and seizure operation under section 132A was conducted – The Additional Director required to produce certain documents under section 132A of the Act – Held that:- By the amendment of the Finance (No. 2) Act, 2009, the words "Additional Director" has been inserted in section 132(1) of the Act, with effect from June 1, 1994, and the same is applicable in the present appeals. Unless the amendment incorporated by the Finance (No. 2) Act,2009, is challenged and it is declared ultra vires by the court for all practical purposes, it shall be operative being existing in the statute book. Therefore search action can be conducted on the basis of authorization of Additional Director – In favour of revenue.
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