The satisfaction note is administratively approved by the DGIT ...
Director General of Income Tax's Approval for Search and Seizure Action Upheld as Legal by High Court u/s 132.
July 4, 2015
Case Laws Income Tax HC
The satisfaction note is administratively approved by the DGIT (Investigation) who independently should also have reason to believe that the provisions of Section 132 are complied for issue of warrant of authorization to carry out a search and seizure action. Thus there is no illegality - HC
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