2013 (2) TMI 454

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....ls, common question of law and facts are involved. Hence, decided by the present common judgment. 2. A search and seizure operation under section 132A of the Income-tax Act, 1961, was conducted and certain incriminating materials were seized. The Additional Director (Inv.) required to produce certain documents under section 132A of the Act. A common question of law arose as to whether search acti....

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....nal was justified in quashing the order of the Assessing Officer challenging the validity of authorization issued under section 132(1) of the Income-tax Act, 1961 ?" 3. Sri D. D. Chopra, appearing on behalf of the appellant, submits that under section 132(1) of the Act, prior to its amendment by the Finance (No. 2) Act, 2009, did not confer power on the Additional Director but by the amend-ment o....

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....income-tax matter and, secondly, unless the amendment incorporated by the Finance (No. 2) Act, 2009, is challenged and it is declared ultra vires by the court for all practical purposes, it shall be operative being existing in the statute book. The provision inserted by the Finance (No. 2) Act, 2009, is the part of statute books and this court while considering the related issues is bound to enfor....

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....ssue warrant of search and seizure. In view of the amendment brought by the Finance (No. 2) Act, 2009, this point need not detain us much. The Finance (No. 2) Act, 2009, has specifically inserted the words 'Additional Director' in section 132(1) of the Act with effect from June 1, 1994, besides other authorities. In view of aforesaid, we are of the opinion that the Income-tax Appellate Tribunal e....