https://www.taxtmi.com/caselaws?id=209944 The High Court upheld the Tribunal's decision to set aside the block assessment period from 1.4.1984 to 23.1.1995, as the search conducted only at M.H.Jewellers did not have a valid warrant for the assessee, who was not a partner in the firm at the time. The Court emphasized that without a valid search warrant for the assessee, the assessment under Section 158BC could not stand. The judgment clarified the procedure for assessing undisclosed income of another person under Section 158 BD but ultimately dismissed the Tax Case Appeal due to procedural lapses. en-us Wed, 27 Jul 2011 00:00:00 +0530 Mon, 08 Jul 2013 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209944 The High Court upheld the Tribunal's decision to set aside the block assessment period from 1.4.1984 to 23.1.1995, as the search conducted only at M.H.Jewellers did not have a valid warrant for the assessee, who was not a partner in the firm at the time. The Court emphasized that without a valid search warrant for the assessee, the assessment under Section 158BC could not stand. The judgment clarified the procedure for assessing undisclosed income of another person under Section 158 BD but ultimately dismissed the Tax Case Appeal due to procedural lapses. Case-Laws Income Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209944