https://www.taxtmi.com/caselaws?id=117062 The Tribunal held that the assessment under section 158BC was not sustainable as there was no warrant of authorization in the name of the assessee, rendering the assessment null and void. The Tribunal emphasized the necessity of a specific person under search for section 158BC to apply and rejected arguments implying coverage under section 132 without specific material against the assessee. Additionally, the Tribunal dismissed treating the assessment under section 158BD, highlighting the strict interpretation required for such provisions. The appeal was allowed solely on the jurisdictional ground, without addressing other merits. en-us Wed, 26 Mar 2003 00:00:00 +0530 Tue, 19 Jun 2012 18:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117062 The Tribunal held that the assessment under section 158BC was not sustainable as there was no warrant of authorization in the name of the assessee, rendering the assessment null and void. The Tribunal emphasized the necessity of a specific person under search for section 158BC to apply and rejected arguments implying coverage under section 132 without specific material against the assessee. Additionally, the Tribunal dismissed treating the assessment under section 158BD, highlighting the strict interpretation required for such provisions. The appeal was allowed solely on the jurisdictional ground, without addressing other merits. Case-Laws Income Tax Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117062