Additional Director of Income Tax (Investigation) duly authorized to issue warrants of search

CIT Vs Shri Prem Gandhi (Delhi High Court)- In view of retrospective amendment in Sec 132(1), the Tribunal order stating that Addl Director has no powers to issue warrant for authorisation of search, does not survive. Assessee can be allowed to raise a fresh ground of no-service of notice u/s 143(2) before the Tribunal as this issue was argued before the CIT(A). IN THE HIGH COURT OF DELHI AT NEW DELHI IT(SS)A.No.267/ Del/ 2002 Block Period : 1990-91 to 2000-01 COMMISSIONER OF INCOME TAX DELHI-I, NEW DELHI Vs SHRI PREM GANDHI 2352, SECTOR-9, FARIDABAD MEMO OF PARTIES ITA No. 9...