https://www.taxtmi.com/caselaws?id=215254 Where the warrant of authorisation named the assessee and search was conducted under section 132, the authorities were entitled to proceed with block assessment under section 158BC; a separate individual warrant was not required on the facts, and the search could not be successfully challenged in the assessment proceedings. The court also held that a declaration under the Voluntary Disclosure of Income Scheme, 1997 made after the search had begun did not confer immunity for the disclosed amount, and the certificate issued under the scheme could not override the statutory bar. The Revenue's position was upheld on both issues. en-us Mon, 17 Oct 2011 00:00:00 +0530 Mon, 30 Jul 2012 06:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215254 Where the warrant of authorisation named the assessee and search was conducted under section 132, the authorities were entitled to proceed with block assessment under section 158BC; a separate individual warrant was not required on the facts, and the search could not be successfully challenged in the assessment proceedings. The court also held that a declaration under the Voluntary Disclosure of Income Scheme, 1997 made after the search had begun did not confer immunity for the disclosed amount, and the certificate issued under the scheme could not override the statutory bar. The Revenue's position was upheld on both issues. Case-Laws Income Tax Mon, 17 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215254