https://www.taxtmi.com/caselaws?id=243432 In a block assessment appeal arising from a search, the Tribunal cannot examine the validity of the search or the authorization issued under Sections 132 and 132A, because such authorization is an administrative function outside appellate scrutiny under Section 158BC. Any challenge to the existence or adequacy of material for the authorization must be pursued in independent proceedings, including writ jurisdiction under Article 226. The Tribunal may consider issues connected with assessment based on seized material and the conduct of the search only to the extent they affect the assessment process, but it cannot adjudicate the legality of the search authorization itself. en-us Mon, 09 Dec 2013 00:00:00 +0530 Sat, 01 Feb 2014 11:11:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243432 In a block assessment appeal arising from a search, the Tribunal cannot examine the validity of the search or the authorization issued under Sections 132 and 132A, because such authorization is an administrative function outside appellate scrutiny under Section 158BC. Any challenge to the existence or adequacy of material for the authorization must be pursued in independent proceedings, including writ jurisdiction under Article 226. The Tribunal may consider issues connected with assessment based on seized material and the conduct of the search only to the extent they affect the assessment process, but it cannot adjudicate the legality of the search authorization itself. Case-Laws Income Tax Mon, 09 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243432