ADIT has power to take action in cases of search & seizure u/s.132

 HIGH COURT OF ALLAHABAD Commissioner of Income-tax, Faizabad Versus Sri Trilochan Pratap Singh IT APPEAL NOS. 117 of 2008 & 46 TO 64 OF 2009 AUGUST  29, 2011 ORDER 1. In these Bunch of appeals, common question of law and facts are involved. Hence, decided by the present common judgment. 2. A search and seizure operation under section 132-A (sic) of the Income-tax Act was conducted and certain incriminating materials were seized. The Additional Director (Inv.) required to produce certain documents under section 132A (sic) of the Act. A common question of law arose as to ...