By the Court:
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 under 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 Mahqjan v. Director of IT (Inv. ) [2002] 176 CTR (Delhi) 1 : [2002] 257 ITR 123 (Delhi). In that decision, this Court has, while construing the provisions of s. 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.
2. 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.
3. 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.
4. This appeal stands dismissed.