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Survey, Search & Seizure | 37 |• Additional Director of Income-tax( inserted by Finance(No. 2) Act,2009, w.r.e.f1-6-1994)• Additional Commissioner of Income-tax( inserted by Finance(No. 2) Act,2009,w.r.e.f 1-6-1994)The Director General or Director or the Chief Commissioner of Income TaxCommissioner may authorize any officer subordinate to him but not belowthe rank of Income Tax Officer to conduct such search. No authorizationshall be issued by the Additional Director or Additional Commissioner orJoint Director or Joint Commissioner on or after the 1st day of October, 2009unless he has been empowered by the board to do so, the section has beensuitably amended [fourth proviso to section 132(1)] in order to supersedethe Delhi High Court judgment in CIT v Pawan Kumar Garg(2009) 178Taxman 491 [2011] 334 ITR 240and Sunil dua v CIT (2008) 170 Taxman401. Similarly, Additional Director or Additional Commissioner or JointCommissioner or Joint Director who have been empowered by board canauthorize any officer subordinate to him but not below the rank of IncomeTax Officer to do so.II. first Proviso to sub-section (1) of section 132This proviso empowers any Chief CIT or CIT, who has jurisdictionover the area in which the search premises are situated but havingno jurisdiction over the person to be searched, for authorizingthe search over him where he has reason to believe that any delayin getting the authorization from the Chief CIT or CIT havingjurisdiction over such person may be prejudicial to the interests ofthe Revenue. (Warrant of Authorisation in such case can be issued inForm No.45A).III Sub-section (1A) of section 132This sub-section empowers the Chief CIT or CIT to authorize anAuthorised Officer to exercise the powers as contained in clauses (i)to (v) also in respect of any such premises which are not covered by theAuthorisation given under sub-section(1) of section 132 (Such warrant ofauthorization can be given in Form No.45B).Note : Non-issuance of warrant of authorisation to assessee and absenceof its service upon him shall not vitiates search [Rule 112 s.rule (3) requiresonly production of warrant not its service]www.taxguru.in