Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
Survey, Search & Seizure Income Tax Act, 1961
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1st Proviso to sub-section (1) of<br />
Section 132<br />
This proviso empowers any Chief CIT or CIT who<br />
has jurisdiction over the area in which the search<br />
premises are situated but having no jurisdiction<br />
over the person to be searched for authorizing the<br />
search where he has reason to believe that any<br />
delay in getting the authorization from the Chief CIT<br />
or CIT having jurisdiction over such person may be<br />
prejudicial to the interests of the Revenue (Warrant<br />
of Authorization in such case can be issued in Form<br />
No.45A).<br />
33
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