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<h1>Single Income-tax search authorization can cover multiple individuals without implying association; separate assessments required per person.</h1> An authorisation or requisition issued under the Income-tax Act for search or requisition need not be separately issued in the name of each individual involved. When such authorisation or requisition names multiple persons, it does not imply the formation of an association or collective entity. Despite a single authorisation or requisition covering multiple individuals, assessments or reassessments must be conducted separately in the name of each person mentioned.