Section 132, read with section 158BD, of the Income-tax Act, 1961 - Search and seizure

IT: Where authorization under section 132 was not issued in name of assessee-firm, Assessing Officer could not proceed under section 158BD
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[2014] 41 taxmann.com 303 (Allahabad)
HIGH COURT OF ALLAHABAD
Commissioner of Income-tax (Central)
v.
Vishwanath Prasad Ashok Kumar Sarraf*
SUNIL AMBWANI AND SURYA PRAKASH KESARWANI, JJ.
IT APPEAL NO. 62 OF 2003†
JULY  15, 2013
Section 132, read with section 158BD, of the Income-tax Act, 1961 - Search and seizure - General [Warrant for search] - Block period 1987-88 to 1997-98 - Whether where authorization under section 132 was issued in name of person other than assessee and business premises of assessee-firm was searched, Assessing Officer was justified to proceed under section 158BD - Held, no [Para 8] [In favour of assessee]