https://www.taxtmi.com/forum/issue?id=4997 A search warrant in the proprietorship's name can relate to the individual proprietor; issuance requires a written, signed and sealed authorization but need not state the information forming the belief. A warrant must be complete by identifying the person and place; it need not list specific books or valuables to be seized, leaving seizure scope to the authorized officer's discretion. Formation of belief is a subjective condition precedent, and discovery of assets attributable to others can prompt fresh authorization. en-us Fri, 30 Nov 2012 11:44:08 +0530 Thu, 23 Jan 2025 15:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4997 A search warrant in the proprietorship's name can relate to the individual proprietor; issuance requires a written, signed and sealed authorization but need not state the information forming the belief. A warrant must be complete by identifying the person and place; it need not list specific books or valuables to be seized, leaving seizure scope to the authorized officer's discretion. Formation of belief is a subjective condition precedent, and discovery of assets attributable to others can prompt fresh authorization. Discussion-Forum Income Tax Fri, 30 Nov 2012 11:44:08 +0530 https://www.taxtmi.com/forum/issue?id=4997