https://www.taxtmi.com/caselaws?id=68752 The Tribunal quashed the block assessment orders for both assessees due to procedural and jurisdictional lapses, including the lack of valid search authorization and failure to issue mandatory notices under sections 158BC and 143(2). Consequently, the appeals were allowed, and the assessment orders were declared null and void. en-us Tue, 31 Jul 2001 00:00:00 +0530 Fri, 01 Apr 2011 12:38:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68752 The Tribunal quashed the block assessment orders for both assessees due to procedural and jurisdictional lapses, including the lack of valid search authorization and failure to issue mandatory notices under sections 158BC and 143(2). Consequently, the appeals were allowed, and the assessment orders were declared null and void. Case-Laws Income Tax Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68752