DIRECTOR OF INCOME TAX Vs. NALINI MAHAJAN

JUDGEMENT

(1.) THESE civil appeals are directed against the judgment of the Division Bench of the Delhi High Court dated 8 -5 -2002.

(2.) THE principal question which arises for consideration in these civil appeals is whether the Additional Director (Investigation) has the requisite jurisdiction to authorize any officer to effect search and seizure in purported exercise of his power conferred upon him under Section 132(1) of the Income Tax Act, 1961, as it stood at the relevant time ?

(3.) CONSEQUENTLY , the High Court declared the notification dated 6 -9 -1989, as void to the extent indicated in the judgment. It is this decision of the High Court, basically which is under challenge before us in these civil appeals. The above question has become academic for the simple reason that after the impugned judgment, the Commissioner, Delhi, has issued order under Section 132B for release of cash, for release of jewellery and for release of books of accounts that were seized during the search and seizure operation conducted under Section 132(1) of the 1961 Act. In that connection, three orders were issued. They indicate that the matter is final so far as the assessment and tax recovery is concerned.