2009 (1) TMI 86

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....a and Ms Aarti Saini for the Respondent. JUDGMENT 1. The only issue sought to be raised in the present appeal is whether the Joint Director of Income-tax (Investigation), Unit-VII, New Delhi was empowered to issue the warrant of authorization for search and seizure operations under Section 132(1) of the Income-tax Act, 1961 (hereinafter referred to as 'the said Act'). In a separate decision ....