https://www.taxtmi.com/caselaws?id=298359 The Court dismissed the appeal challenging the validity of a warrant issued by the Addl. Director of IT (Inv.) under Section 132(1) of the IT Act, 1961 for the block period 1996-97 to 2002-03. The Tribunal held the warrant to be unauthorized based on the precedent set by a prior case, concluding that the Addl. Director lacked the power to issue such warrants. The Court, relying on the precedent established in the Dr. Nalini Mahajan case, found no need for further analysis and upheld the dismissal of the appeal. en-us Thu, 17 Jul 2008 00:00:00 +0530 Thu, 28 Oct 2021 12:42:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298359 The Court dismissed the appeal challenging the validity of a warrant issued by the Addl. Director of IT (Inv.) under Section 132(1) of the IT Act, 1961 for the block period 1996-97 to 2002-03. The Tribunal held the warrant to be unauthorized based on the precedent set by a prior case, concluding that the Addl. Director lacked the power to issue such warrants. The Court, relying on the precedent established in the Dr. Nalini Mahajan case, found no need for further analysis and upheld the dismissal of the appeal. Case-Laws Income Tax Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298359