Empowering Deputy Directors of Inspection and Inspecting Assistant Commissioners to authorize searches u/s 132(1) of the Income-tax Act and 37A(1) of the Wealth-tax Act

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....enue Central Board of Direct Taxes New Delhi, Dated the 6th November, 1979 Sub : Empowering Deputy Directors of Inspection and Inspecting Assistant Commissioners to authorize searches u/s 132(1) of the Income-tax Act and 37A(1) of the Wealth-tax Act. Enclosed herewith are copies of Board's orders F.No. 414/65/79-IT(Inv.) dated 6th November, 1979, under sections 132(1) of the Income-tax....

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.... consequential searches wherever such action is considered necessary on the basis of information that may be brought to their knowledge during the course of searches already being carried out under authorisations issued by the Director of Inspection (Investigation) /Commissioners of Income-tax. 3. A close watch over searches authorized by the DDs.I and IACs is absolutely essential. They should,....