https://www.taxtmi.com/caselaws?id=65411 A search authorisation issued by a Joint Director of Income-tax (Investigation) was held to lack statutory competence because a redesignated income-tax authority does not acquire power to issue authorisation unless the governing provisions are amended. The CBDT notification relied on by the Revenue did not expressly empower the Joint Director of Income-tax (Investigation) under section 132(1), so the authorisation was treated as invalid. As the search itself was invalid, the block assessment framed under section 158BC on that search could not be sustained and was cancelled. en-us Fri, 08 Feb 2008 00:00:00 +0530 Tue, 07 Aug 2012 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65411 A search authorisation issued by a Joint Director of Income-tax (Investigation) was held to lack statutory competence because a redesignated income-tax authority does not acquire power to issue authorisation unless the governing provisions are amended. The CBDT notification relied on by the Revenue did not expressly empower the Joint Director of Income-tax (Investigation) under section 132(1), so the authorisation was treated as invalid. As the search itself was invalid, the block assessment framed under section 158BC on that search could not be sustained and was cancelled. Case-Laws Income Tax Fri, 08 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65411