https://www.taxtmi.com/caselaws?id=117876 Block assessment under Chapter XIV-B can be initiated only where the statutory search procedure is lawfully attracted to the person proceeded against; participation in the proceedings does not cure want of jurisdiction. On that basis, the assessment against a person not covered by the search warrant was quashed. The separate addition for alleged undisclosed income also failed because it was made without proper enquiry, rested on a protective basis, and lacked sufficient material to support the claimed discrepancy in the balance sheet. The assessment was therefore set aside and the addition deleted. en-us Mon, 27 Sep 2004 00:00:00 +0530 Fri, 07 Jun 2024 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117876 Block assessment under Chapter XIV-B can be initiated only where the statutory search procedure is lawfully attracted to the person proceeded against; participation in the proceedings does not cure want of jurisdiction. On that basis, the assessment against a person not covered by the search warrant was quashed. The separate addition for alleged undisclosed income also failed because it was made without proper enquiry, rested on a protective basis, and lacked sufficient material to support the claimed discrepancy in the balance sheet. The assessment was therefore set aside and the addition deleted. Case-Laws Income Tax Mon, 27 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117876