https://www.taxtmi.com/caselaws?id=209583 HC held that block assessment under Chapter XIV-B is predicated on a valid search; the Tribunal has power to examine all aspects of the search and invalidly seized material cannot be used in block assessment (though it may be used in other proceedings). Section 132(3) prohibitory orders are permissible but reasons must be recorded in writing; limitation begins when the last authorization is executed, not when the officer declares the search concluded. The Tribunal's refusal to consider jurisdictional/validity issues was set aside and the matter remitted for fresh consideration. Substantial questions of law answered for the assessee against the Revenue. en-us Wed, 08 Sep 2010 00:00:00 +0530 Wed, 27 Aug 2025 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209583 HC held that block assessment under Chapter XIV-B is predicated on a valid search; the Tribunal has power to examine all aspects of the search and invalidly seized material cannot be used in block assessment (though it may be used in other proceedings). Section 132(3) prohibitory orders are permissible but reasons must be recorded in writing; limitation begins when the last authorization is executed, not when the officer declares the search concluded. The Tribunal's refusal to consider jurisdictional/validity issues was set aside and the matter remitted for fresh consideration. Substantial questions of law answered for the assessee against the Revenue. Case-Laws Income Tax Wed, 08 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209583