https://www.taxtmi.com/caselaws?id=214193 In an appeal against a block assessment under Chapter XIVB of the Income-tax Act, the assessee may challenge the legality of the search that forms the foundation of the assessment. The Tribunal must first satisfy itself that the search was valid and legal before going into the merits of the block assessment. A separate writ petition challenging the search is not a prerequisite for raising this jurisdictional objection in the assessment appeal. The Tribunal therefore had jurisdiction to examine the validity of the search, and its contrary view was unsustainable. en-us Tue, 21 Feb 2012 00:00:00 +0530 Fri, 15 Jun 2012 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214193 In an appeal against a block assessment under Chapter XIVB of the Income-tax Act, the assessee may challenge the legality of the search that forms the foundation of the assessment. The Tribunal must first satisfy itself that the search was valid and legal before going into the merits of the block assessment. A separate writ petition challenging the search is not a prerequisite for raising this jurisdictional objection in the assessment appeal. The Tribunal therefore had jurisdiction to examine the validity of the search, and its contrary view was unsustainable. Case-Laws Income Tax Tue, 21 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214193