https://www.taxtmi.com/caselaws?id=211179 The Tribunal annulled the assessment framed under Section 153A due to the warrant of authorization being in joint names, following established case law. Consequently, other grounds raised by both the assessee and the department were not separately addressed. The appeals of the assessees were allowed, while the appeals of the department were dismissed. en-us Fri, 06 Jan 2012 00:00:00 +0530 Thu, 08 Mar 2012 19:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211179 The Tribunal annulled the assessment framed under Section 153A due to the warrant of authorization being in joint names, following established case law. Consequently, other grounds raised by both the assessee and the department were not separately addressed. The appeals of the assessees were allowed, while the appeals of the department were dismissed. Case-Laws Income Tax Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211179