https://www.taxtmi.com/caselaws?id=68370 Search warrant issued in the name of the family head and other family members at a common residence was treated as valid on these facts, so the consequent block assessment jurisdiction under Chapter XIV-B and the notice under section 158BC were upheld. A wrong or imperfect reference in the notice did not vitiate the proceedings where a valid notice was subsequently issued. For unexplained investment in house construction, a search statement was relevant but not conclusive after retraction and lacked sufficient corroboration; the addition was therefore restricted to the amount disclosed in the block return. en-us Thu, 31 May 2001 00:00:00 +0530 Sat, 03 Sep 2011 18:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68370 Search warrant issued in the name of the family head and other family members at a common residence was treated as valid on these facts, so the consequent block assessment jurisdiction under Chapter XIV-B and the notice under section 158BC were upheld. A wrong or imperfect reference in the notice did not vitiate the proceedings where a valid notice was subsequently issued. For unexplained investment in house construction, a search statement was relevant but not conclusive after retraction and lacked sufficient corroboration; the addition was therefore restricted to the amount disclosed in the block return. Case-Laws Income Tax Thu, 31 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68370