https://www.taxtmi.com/caselaws?id=71381 An appeal arising from block assessment proceedings does not permit the Tribunal to test the pre-search authorisation under section 132(1) or the existence of conditions for approving a search; such a challenge lies in writ jurisdiction. On the facts noted, the search warrants and panchanamas identified the searched premises and persons, the warrant was executed against the family members named, and the absence of full names, separate panchanamas for each individual, or recorded statements during search did not invalidate the search proceedings. The assessee's challenge to the search warrant was therefore rejected as outside the statutory appeal and unsupported on the record. en-us Wed, 19 Nov 2008 00:00:00 +0530 Wed, 05 Jun 2013 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71381 An appeal arising from block assessment proceedings does not permit the Tribunal to test the pre-search authorisation under section 132(1) or the existence of conditions for approving a search; such a challenge lies in writ jurisdiction. On the facts noted, the search warrants and panchanamas identified the searched premises and persons, the warrant was executed against the family members named, and the absence of full names, separate panchanamas for each individual, or recorded statements during search did not invalidate the search proceedings. The assessee's challenge to the search warrant was therefore rejected as outside the statutory appeal and unsupported on the record. Case-Laws Income Tax Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71381