Income Tax Search to be conducted by jurisdictional officers of assessee only

Anil Jain Vs Principal Director General of Income Tax (Inv) (Madras High Court) Petitioner is an assessee on the file of DCIT, Chennai. On 02.08.2017 there was a search u/s 132 in the premises of one D.K.Shivakumar. The premises of the petitioner was searched by the ADIT & the DDIT(Inv.), Bangalore. The warrant of authorization was issued by the latter in the name of the petitioner. Writ of Declaration was sought declaring the search conducted at his residence and office at Chennai and all other subsequent proceedings as illegal and contrary to the provisions of law. Assesee contended that...