https://www.taxtmi.com/caselaws?id=214192 In an appeal against a block assessment, the legality and validity of the underlying search can be examined as a jurisdictional issue because the search forms the foundation of the assessment. The Tribunal is required to test that jurisdictional basis before going into the merits of the assessment, and the assessee is not barred from raising the objection in appeal merely because no separate writ petition was filed against the search action. The text states that this approach is necessary to determine whether the assessment order can legally stand and that the contrary view on the Tribunal's power was incorrect. en-us Tue, 21 Feb 2012 00:00:00 +0530 Fri, 15 Jun 2012 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214192 In an appeal against a block assessment, the legality and validity of the underlying search can be examined as a jurisdictional issue because the search forms the foundation of the assessment. The Tribunal is required to test that jurisdictional basis before going into the merits of the assessment, and the assessee is not barred from raising the objection in appeal merely because no separate writ petition was filed against the search action. The text states that this approach is necessary to determine whether the assessment order can legally stand and that the contrary view on the Tribunal's power was incorrect. Case-Laws Income Tax Tue, 21 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214192