Central Board of Direct Taxes empowers the following Deputy Directors of Inspection and Inspecting Asstt. Commissioners to authorise action under section 132(1)
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Search and seizure powers: specified Deputy Directors of Inspection and Inspecting Assistant Commissioners may authorise action under section 132(1). The Central Board of Direct Taxes delegates authority to authorise action under section 132(1) to Deputy Directors of Inspection posted in the Directorate of Inspection (Investigation) and working under the Director of Inspection (Investigation), Deputy Directors of Inspection posted in the Intelligence Wings, and the Inspecting Assistant Commissioner of Income-tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Search and seizure powers: specified Deputy Directors of Inspection and Inspecting Assistant Commissioners may authorise action under section 132(1).
The Central Board of Direct Taxes delegates authority to authorise action under section 132(1) to Deputy Directors of Inspection posted in the Directorate of Inspection (Investigation) and working under the Director of Inspection (Investigation), Deputy Directors of Inspection posted in the Intelligence Wings, and the Inspecting Assistant Commissioner of Income-tax.
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