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dditional Director of Income Tax (Investigation) is duly authorised to issue warrants of search in view of the retrospective amendment of s 132(1)
Case Law Details
- Case Name
- CIT Vs Prem Gandhi (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
CIT Vs Prem Gandhi (Delhi High Court) – In view of the amendment to section 132(1) of the Income Tax Act which has retrospective effect from 1.6.1994, Additional Director of Income Tax (Investigation) is duly authorised to issue warrants of search. Thus, the impugned order passed by the Tribunal is set aside and the matter is remitted back to the Tribunal to decide the appeal of the respondent herein on merits.
CIT Vs Prem Gandhi
High Court of Delhi
IT(SS)A. No. 267/Del/2002
Block Period: 1990- 91 to 2000- 01
ITA No. 90/2009 & C M No. 19981/2010
Decided on: 5 May 2011
Judgment...
