https://www.taxtmi.com/caselaws?id=103282 Block assessment under Chapter XIV-B can be initiated only where the statutory foundation of a search under section 132 or a requisition under section 132A exists in relation to the assessee. As no warrant was issued in the assessee's name, no search material was shown against her, and the satisfaction note related only to another person and family members, the jurisdictional preconditions for section 158BC were absent. The notice issued for block assessment could not be sustained, and the assessment was annulled as without legal authority. en-us Thu, 05 Sep 2002 00:00:00 +0530 Wed, 22 Feb 2012 11:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103282 Block assessment under Chapter XIV-B can be initiated only where the statutory foundation of a search under section 132 or a requisition under section 132A exists in relation to the assessee. As no warrant was issued in the assessee's name, no search material was shown against her, and the satisfaction note related only to another person and family members, the jurisdictional preconditions for section 158BC were absent. The notice issued for block assessment could not be sustained, and the assessment was annulled as without legal authority. Case-Laws Income Tax Thu, 05 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103282