Block assessment requires a search warrant in the assessee's name; otherwise, section 158BD is the proper route.

Block assessment under section 158BC requires a search warrant issued in the assessee's own name, because Chapter XIV-B applies only when a search under section 132 is initiated against that person. The search power is person-specific, so mere presence at searched premises, joint ownership of lockers, or discovery of material during a search of a spouse does not substitute for the missing warrant. Where incriminating material is found in the search of another person, the proper course is the separate procedure under section 158BD, which cannot be bypassed.

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Issues: Whether a block assessment under section 158BC of the Income-tax Act could be sustained when no search warrant was issued in the assessee's name, and whether the proper course was to proceed, if at all, under section 158BD.

Analysis: Chapter XIV-B applies only where a search under section 132 is initiated in the case of a person, and the warrant of authorization is a condition precedent for invoking block assessment proceedings against that person. The search power is person-specific and not merely premises-specific. Mere presence of the assessee at the searched premises, joint ownership of lockers, or discovery of material during the search of the husband did not cure the absence of a warrant in the assessee's name. Where incriminating material is found during the search of another person, the statute requires the Assessing Officer to follow the separate procedure under section 158BD, which cannot be bypassed.

Conclusion: The block assessment framed under section 158BC was without jurisdiction and void; the assessment was quashed, and the appeal succeeded.

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