https://www.taxtmi.com/caselaws?id=221049 The court ruled in favor of the Revenue, holding that the Additional Director had the authority under section 132(1) of the Income-tax Act, 1961, to authorize search and seizure operations. The Tribunal's decision annulling assessment orders based on the authorization issue was set aside, and the matter was remitted for reconsideration. The judgment clarified the legality of the amendment introduced by the Finance (No. 2) Act, 2009, emphasizing consistent application of the law in search actions and assessment orders under the Income-tax Act. en-us Mon, 29 Aug 2011 00:00:00 +0530 Tue, 29 Jan 2013 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221049 The court ruled in favor of the Revenue, holding that the Additional Director had the authority under section 132(1) of the Income-tax Act, 1961, to authorize search and seizure operations. The Tribunal's decision annulling assessment orders based on the authorization issue was set aside, and the matter was remitted for reconsideration. The judgment clarified the legality of the amendment introduced by the Finance (No. 2) Act, 2009, emphasizing consistent application of the law in search actions and assessment orders under the Income-tax Act. Case-Laws Income Tax Mon, 29 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221049