Search and seizure authorisation under section 132 expanded: Additional and Joint Directors empowered to issue such authorisations. The Central Board of Direct Taxes, invoking the fourth proviso to sub section (1) of section 132 of the Income-tax Act, 1961, empowers all Additional Directors of Income-tax and all Joint Directors of Income-tax under the Director General of Income-tax (Investigation) and Director General of Income-tax (Intelligence) to issue authorisations under sub section (1) of section 132.
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Provisions expressly mentioned in the judgment/order text.
Search and seizure authorisation under section 132 expanded: Additional and Joint Directors empowered to issue such authorisations.
The Central Board of Direct Taxes, invoking the fourth proviso to sub section (1) of section 132 of the Income-tax Act, 1961, empowers all Additional Directors of Income-tax and all Joint Directors of Income-tax under the Director General of Income-tax (Investigation) and Director General of Income-tax (Intelligence) to issue authorisations under sub section (1) of section 132.
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