https://www.taxtmi.com/caselaws?id=247088 The High Court found that in a case where no search was conducted on the assessee, orders under Section 158BC were deemed invalid. The Court emphasized the necessity of a valid search for such assessments. Additionally, the failure to produce the warrant of authorization in the name of the assessee resulted in adverse inferences against the department, ultimately leading to the dismissal of the appeal due to lack of merits. The Court underscored the importance of person-specific searches under Section 132 for block assessments to be considered lawful. en-us Thu, 10 Apr 2014 00:00:00 +0530 Thu, 01 May 2014 08:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247088 The High Court found that in a case where no search was conducted on the assessee, orders under Section 158BC were deemed invalid. The Court emphasized the necessity of a valid search for such assessments. Additionally, the failure to produce the warrant of authorization in the name of the assessee resulted in adverse inferences against the department, ultimately leading to the dismissal of the appeal due to lack of merits. The Court underscored the importance of person-specific searches under Section 132 for block assessments to be considered lawful. Case-Laws Income Tax Thu, 10 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247088