Commissioner of Income Tax vs Jainson

This appeal pertains to the block period 1996-97 to 2002-03. The main question sought to be raised is with regard to the power of the Addl. Director of IT (Inv.) to issue a warrant u/s 132(1) of the IT Act, 1961. The Tribunal has found that the warrant of authorisation issued by the Addl. Director of IT (Inv.) was without authority and, therefore, the entire search as well as the assessment proceedings consequent to such warrant were invalid and bad in law. In coming to this conclusion, the Tribunal has followed the decision of this Court in the case of Dr. Nalini Mahajan, Ram Lal Mahajan Charitable Trust, Shri Rakesh Mahajan, Pan Foods Ltd. and Others and Mahajan Industries Pvt. Ltd. and Others Vs. Director of Income Tax (Inv.) and Others, In that decision, this Court has, while construing the provisions of Section 132(1) of the said Act, arrived at the conclusion that the Addl. Director of IT (Inv.) cannot be said to have any power to issue any authorisation or warrant under the said provision.

Since the question which is sought to be raised in the present case stands covered by the decision of this Court in Dr. Nalini Mahajan (supra), this appeal does not call for any further consideration and has to be dismissed. It is ordered accordingly.

It is made clear that we have not examined the other issues inasmuch as they do not call for our consideration on the basis of the view taken above.

This appeal stands dismissed.