https://www.taxtmi.com/caselaws?id=225137 In a block assessment appeal, the Assessing Officer cannot examine the legality of a search under section 132 or test whether the warrant of authorisation was validly issued. The Appellate Tribunal is equally barred from enlarging appellate review to call for the satisfaction note or warrant for that purpose, because the authorization of search is an administrative act outside assessment proceedings. Any challenge to the validity of the search must be pursued in independent proceedings before the High Court. The Tribunal's contrary view was set aside. en-us Fri, 05 Apr 2013 00:00:00 +0530 Thu, 24 Oct 2013 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=225137 In a block assessment appeal, the Assessing Officer cannot examine the legality of a search under section 132 or test whether the warrant of authorisation was validly issued. The Appellate Tribunal is equally barred from enlarging appellate review to call for the satisfaction note or warrant for that purpose, because the authorization of search is an administrative act outside assessment proceedings. Any challenge to the validity of the search must be pursued in independent proceedings before the High Court. The Tribunal's contrary view was set aside. Case-Laws Income Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=225137