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| 36 | Voice of CArepresented disclosed income or undisclosed income was going on.In such a situation, the seizure of current account in question wasuntenable.5. Anjuga Chit Funds P. Ltd. Vs. DCIT [2008] 304 ITR (A.T.)0374(ITAT – Chen. If competent authority has reason to believe that anumber of persons are involved in interconnected transactions asreflected in prima facie material available with such authority, thereis no prohibition against issuance of common search warrant to thosepersons.6. Union of India v. Ajit Jain (2003) 260 ITR 80 (SC) - Mere informationfrom CBI that cash was found from in possession of an individualcannot justify a search.7. Harilal Shah V. CIT (2006) 281 ITR 199 (Gau.) - There should be nexusbetween information and person searched8. K.R. Modi & Co. Vs. DDIT (Inv.) (2005) 272 ITR 587 (Cal.) - If thereis no search warrant in the name of the firm, no search can beconducted on the firm on the basis of search warrant in the nameof partner.C. Authorizations and Authorized.I. Who can issue the warrant of authorizationSection 132 (1) refers to the following two kinds of authorities forauthorizing the search and for conducting the search:“Authorising Authority”(who can issue warrant ofAuthorisation)may authorize –as “Authorized Officer”(who may be authorized to conductsearch)(i) Director General/Director/ Joint Director / Joint CIT / Asstt.CCIT / CIT / ADIT/ ACIT Director / Deputy Director/ Asstt.Jt Director/Jt Commissioner Commissioner / Dy. Commissioner/Asstt.Director / Deputy Director /Asstt.Commissioner /Deputy Commissioner / ITO