https://www.taxtmi.com/caselaws?id=213452 The Tribunal annulled the block assessments for both parties due to the invalidity of the search warrant issued in joint names, which lacked jurisdiction for individual assessment. The appeals were allowed, with no separate findings on the excessive income assessment or the levy of surcharge as the assessments were annulled on legal grounds. en-us Wed, 30 Nov 2011 00:00:00 +0530 Tue, 22 May 2012 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213452 The Tribunal annulled the block assessments for both parties due to the invalidity of the search warrant issued in joint names, which lacked jurisdiction for individual assessment. The appeals were allowed, with no separate findings on the excessive income assessment or the levy of surcharge as the assessments were annulled on legal grounds. Case-Laws Income Tax Wed, 30 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213452