https://www.taxtmi.com/caselaws?id=68798 A block assessment under section 158BC is valid only against the person searched under section 132. Here, the search warrants were issued in the names of the partners, not the assessee, which was a separate regular income-tax assessee. Because the Revenue assessed the assessee under section 158BC without following section 158BD, the tribunal held that the assessment suffered from a jurisdictional defect and could not stand. The block assessment order was therefore quashed in favour of the assessee. en-us Fri, 23 Sep 2005 00:00:00 +0530 Fri, 01 Apr 2011 17:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68798 A block assessment under section 158BC is valid only against the person searched under section 132. Here, the search warrants were issued in the names of the partners, not the assessee, which was a separate regular income-tax assessee. Because the Revenue assessed the assessee under section 158BC without following section 158BD, the tribunal held that the assessment suffered from a jurisdictional defect and could not stand. The block assessment order was therefore quashed in favour of the assessee. Case-Laws Income Tax Fri, 23 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68798