https://www.taxtmi.com/caselaws?id=221410 A block assessment under section 158BC cannot be initiated against a person who was not subject to a valid search under section 132. Where no search warrant existed against the assessee, but incriminating material was found during the search of another person, the proper course was to proceed under section 158BD and follow the prescribed statutory procedure. Direct notice and assessment under section 158BC in such circumstances was held to be without jurisdiction, and the assessment was declared invalid and void ab initio. en-us Tue, 05 Feb 2013 00:00:00 +0530 Fri, 28 Jun 2013 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221410 A block assessment under section 158BC cannot be initiated against a person who was not subject to a valid search under section 132. Where no search warrant existed against the assessee, but incriminating material was found during the search of another person, the proper course was to proceed under section 158BD and follow the prescribed statutory procedure. Direct notice and assessment under section 158BC in such circumstances was held to be without jurisdiction, and the assessment was declared invalid and void ab initio. Case-Laws Income Tax Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221410