TMI Blog2009 (1) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... tax, would not, itself mean that a Joint Director of Income-tax is also empowered – held that there is no notification issued by the CBDT specifically empowering any Joint Director of Income-tax (Investigation) to authorize action under Section 132(1) - 1115/2008 - - - Dated:- 16-1-2009 - BADAR DURREZ AHMED and RAJIV SHAKDHER JJ. Mr R. D. Jolly for the Appellant. Dr Rakesh Gupta with M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xes empowering certain specified Deputy Directors of Income-tax (Investigation) and Deputy Commissioners would not, by virtue of the mere re-designation of Deputy Directors of Income-tax as Joint Directors of Income-tax, as per notification dated 23.10.1998 issued by the Central Government under Section 117(1) of the said Act, by itself mean that a Joint Director of Income-tax is also empowered to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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