Jurisdiction under section 132(9A): Assistant Directors of Inspection need not hand over seized records to assessing officers within fifteen days. Section 132(9A) applies only where the authorised officer lacks jurisdiction over the person whose books or documents are seized, requiring handover to the jurisdictional Income tax Officer within fifteen days; an Assistant Director of Inspection is an authorised officer with all India jurisdiction for enquiries and therefore subsection (9A) does not apply to him, so he is not obliged under that provision to hand over seized books to the Income tax Officer.
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.
Jurisdiction under section 132(9A): Assistant Directors of Inspection need not hand over seized records to assessing officers within fifteen days.
Section 132(9A) applies only where the authorised officer lacks jurisdiction over the person whose books or documents are seized, requiring handover to the jurisdictional Income tax Officer within fifteen days; an Assistant Director of Inspection is an authorised officer with all India jurisdiction for enquiries and therefore subsection (9A) does not apply to him, so he is not obliged under that provision to hand over seized books to the Income tax Officer.
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