https://www.taxtmi.com/caselaws?id=213107 The High Court held in favor of the Revenue regarding the validity of the warrant of authorization under Section 132 of the Income Tax Act, 1961. The Court found that the name of the respondent-assessee was indeed mentioned in the warrant of authorization, contrary to the Tribunal's findings. Additionally, the Court ruled in favor of the Revenue on the legitimacy of additions made in the block assessment proceedings, remitting the matter back to the Tribunal for a detailed re-examination due to the inadequacy of the Tribunal's findings and reasoning. en-us Mon, 30 Apr 2012 00:00:00 +0530 Tue, 08 May 2012 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213107 The High Court held in favor of the Revenue regarding the validity of the warrant of authorization under Section 132 of the Income Tax Act, 1961. The Court found that the name of the respondent-assessee was indeed mentioned in the warrant of authorization, contrary to the Tribunal's findings. Additionally, the Court ruled in favor of the Revenue on the legitimacy of additions made in the block assessment proceedings, remitting the matter back to the Tribunal for a detailed re-examination due to the inadequacy of the Tribunal's findings and reasoning. Case-Laws Income Tax Mon, 30 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213107