2009 (1) TMI 86

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..... ent. 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 delivered by us today itself in the case .....

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..... . A specific notification under Section 132(1) of the said Act would necessarily have to be issued by the Central Board of Direct Taxes if it wishes to empower any Joint Director to authorize action to be taken under Section 132(1) of the said Act. In the absence of any such specific empowerment by the board, we held that the Joint Director is not empowered to issue any authorisation. Consequently .....

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