https://www.taxtmi.com/caselaws?id=242278 The High Court affirmed the tribunal's decision that a block assessment order lacked jurisdiction as the search warrant did not include the assessee's name, rendering the search unauthorized. The court emphasized that for a valid block assessment order under Section 158BC, the warrant must be issued in the name of the person being assessed. As the incriminating materials seized related to the assessee, not the individual named in the warrant, the block assessment order was deemed invalid. The court dismissed the revenue's appeal, highlighting the necessity of proper authorization in search and seizure activities for block assessments under the Income Tax Act. en-us Tue, 26 Nov 2013 00:00:00 +0530 Sat, 11 Jan 2014 05:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242278 The High Court affirmed the tribunal's decision that a block assessment order lacked jurisdiction as the search warrant did not include the assessee's name, rendering the search unauthorized. The court emphasized that for a valid block assessment order under Section 158BC, the warrant must be issued in the name of the person being assessed. As the incriminating materials seized related to the assessee, not the individual named in the warrant, the block assessment order was deemed invalid. The court dismissed the revenue's appeal, highlighting the necessity of proper authorization in search and seizure activities for block assessments under the Income Tax Act. Case-Laws Income Tax Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242278