Search authorization empowers deputy directors and deputy commissioners to order searches and related action under the tax search provision. Delegates authority to Deputy Directors of Income-tax (Investigation) posted under Directors General of Income-tax (Investigation) and to Deputy Commissioners of Income-tax in charge of income-ranges, including special ranges, to authorize action under the search provision of the Income-tax Act, thereby permitting these deputy-level officers to order searches under the statutory search power.
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 authorization empowers deputy directors and deputy commissioners to order searches and related action under the tax search provision.
Delegates authority to Deputy Directors of Income-tax (Investigation) posted under Directors General of Income-tax (Investigation) and to Deputy Commissioners of Income-tax in charge of income-ranges, including special ranges, to authorize action under the search provision of the Income-tax Act, thereby permitting these deputy-level officers to order searches under the statutory search power.
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