TMI Blog2010 (2) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... to issue warrants of authorisation. - Decided in favor of revenue. - 155 of 2010 and 169 of 2010 - - - Dated:- 16-2-2010 - BADAR DURREZ AHMED, SIDDHARTH MRIDUL, JJ. JUDGMENT Badar Durrez Ahmed J.-- CM No. 1578 of 2010 in I.T.A. No. 155 of 2010 (condonation of delay). 1. Delay in filing the appeal is condoned. 2. The application stands disposed of. CM No. 1577 of 2010 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h warrant, was itself invalid and was liable to be quashed. 7. The Tribunal, following the decision of this court in the cases of Dr. Nalini Mahajan v. Director of Income-tax (Investigation) [2002] 257 ITR 123 (Delhi), CIT v. Pawan Kumar Garg in I. T. A. No. 881/2008 decided on January 16, 2009-Since reported in [2011] 334 ITR 240 (Delhi) and Prem Gandhi in I. T. A. No. 90 of 2009 decided on M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om June 1, 1994, whereby the Additional Director has also been empowered to issue warrants of authorisation. In view of this amendment, the impugned order is liable to be set aside and the matter is to be remitted to the Tribunal to consider the appeals filed by the assessee as well as by the Revenue on all the other grounds urged by the parties. 9. Consequently, we set aside the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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