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    <description>The Supreme Court dismissed the civil appeals as infructuous regarding the jurisdiction of the Additional Director (Investigation) to authorize search and seizure under the Income-tax Act, 1961. The Court found the question moot due to actions taken post the High Court ruling, rendering the original issue academic. No costs were ordered, and the legal questions remain open for future consideration, with the Court expressing no opinion on them presently.</description>
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      <description>The Supreme Court dismissed the civil appeals as infructuous regarding the jurisdiction of the Additional Director (Investigation) to authorize search and seizure under the Income-tax Act, 1961. The Court found the question moot due to actions taken post the High Court ruling, rendering the original issue academic. No costs were ordered, and the legal questions remain open for future consideration, with the Court expressing no opinion on them presently.</description>
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