https://www.taxtmi.com/caselaws?id=120923 Block assessment under section 158BC requires a search warrant issued in the assessee's own name, because Chapter XIV-B applies only when a search under section 132 is initiated against that person. The search power is person-specific, so mere presence at searched premises, joint ownership of lockers, or discovery of material during a search of a spouse does not substitute for the missing warrant. Where incriminating material is found in the search of another person, the proper course is the separate procedure under section 158BD, which cannot be bypassed. en-us Fri, 05 Oct 2007 00:00:00 +0530 Wed, 25 Jul 2012 14:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120923 Block assessment under section 158BC requires a search warrant issued in the assessee's own name, because Chapter XIV-B applies only when a search under section 132 is initiated against that person. The search power is person-specific, so mere presence at searched premises, joint ownership of lockers, or discovery of material during a search of a spouse does not substitute for the missing warrant. Where incriminating material is found in the search of another person, the proper course is the separate procedure under section 158BD, which cannot be bypassed. Case-Laws Income Tax Fri, 05 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120923