Court held that  Section 132(1) of the Income-tax Act, 1961, was amended by the Finance (No. 2) Act, 2009 authorizing the Additional Director or the Additional Commissioner or the Joint Director or the Joint Commissioner to issue a search warrant. This provision was given retrospective effect from June 1, 1994. In terms of the clarification issued by the Central Board of Direct Taxes the amendment is clarificatory. Warrant of Authorisation issued by the Additional Director of Income-tax  was held to be valid. Court also held that there being absolutely no incriminating materials found or seized at the time of search, there was no justification for the initiation of assessment proceedings under section 153A. The assessment proceedings were not valid. (AY.2002-03 to 2008-09)