TaxTMI 
TaxTMI 
The ITs earch warrant u/s 132 contains the name of the Propertietory firm of the Individual and NOt the name of the Individual. The assessment is completed u/s 153A in the name of the Individual after the search is conducted arising from a search warrant. Is such an asst order valid since the search warrant did not contain the name of the Individual and the proprietory firm , in itself is NO entity u/s 2(31).
Assessee wonrgly described (Status) in Income-tax search warrant
30 Nov 2012 
1 Reply 
1762 Views Asked by
Search warrant validity where proprietorship name identifies assessee; warrant need not list documents and belief is subjective.
A search warrant in the proprietorship's name can relate to the individual proprietor; issuance requires a written, signed and sealed authorization but need not state the information forming the belief. A warrant must be complete by identifying the person and place; it need not list specific books or valuables to be seized, leaving seizure scope to the authorized officer's discretion. Formation of belief is a subjective condition precedent, and discovery of assets attributable to others can prompt fresh authorization. (AI Summary)
A search warrant in the proprietorship's name can relate to the individual proprietor; issuance requires a written, signed and sealed authorization but need not state the information forming the belief. A warrant must be complete by identifying the person and place; it need not list specific books or valuables to be seized, leaving seizure scope to the authorized officer's discretion. Formation of belief is a subjective condition precedent, and discovery of assets attributable to others can prompt fresh authorization. (AI Summary)