https://www.taxtmi.com/caselaws?id=32981 The High Court held that Joint Directors of Income-tax (Investigation) lacked the authority to issue warrants for search and seizure operations under Section 132(1) of the Income-tax Act, 1961, as there was no specific notification empowering them. The Court emphasized the importance of formal notifications by the Central Board of Direct Taxes to confer such powers, highlighting the necessity of legal procedures. Consequently, the appeal was dismissed based on the precedent set in CIT v. Pawan Kumar Garg, emphasizing the requirement for explicit notifications to empower officials for statutory actions. en-us Fri, 16 Jan 2009 00:00:00 +0530 Thu, 20 Dec 2012 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32981 The High Court held that Joint Directors of Income-tax (Investigation) lacked the authority to issue warrants for search and seizure operations under Section 132(1) of the Income-tax Act, 1961, as there was no specific notification empowering them. The Court emphasized the importance of formal notifications by the Central Board of Direct Taxes to confer such powers, highlighting the necessity of legal procedures. Consequently, the appeal was dismissed based on the precedent set in CIT v. Pawan Kumar Garg, emphasizing the requirement for explicit notifications to empower officials for statutory actions. Case-Laws Income Tax Fri, 16 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32981