( 1 ) IN the writ petition filed correctness of a search conducted, in terms of Section 132 of the Income-tax Act, 1961 (in short the "act"), and legality of an order under Section 142 (2a) of the Act have been questioned. Legality of the search conducted on 22/06/1998 and 7/07/1998 is questioned on the ground that there was no proper authorisation for the search by a competent person in respect of the property, wherein the said search was carried out. But at the time of hearing no argument was advanced in respect of the second plea i. e. , relating to order under Section 142 (2a) of the Act.

( 2 ) BACKGROUND, as projected by the petitioner, is essentially as follows: Petitioner company was incorporated on 31/05/1993 having its registered office at B-362/17, Gali No. 16, Block-B, Bhajanpura, Delhi. On 22/06/1998 Assistant Director of Income-tax, Unit IV (inshort "a. D. I. T. ") searched the premises C-397, Chadha Complex, Main Market, Bhajanpura, Delhi and sealed the premises. A panchnama was prepared, Search party was authorised to search one M/s. Sonu Systems, whereas the petitioner is a private limited company. On 7/07/1998 a second search party again searched the