High Court rules block assessment unauthorized if assessee's name absent in section 132 search warrant. Person-specific, not premises-specific.

High Court rules block assessment unauthorized if assessee's name absent in section 132 search warrant. Person-specific, not premises-specific. https://www.taxtmi.com/highlights?id=18381 Search u/s 132 is a person specific and not a premises specific - if the name of the assessee against whom the block assessment has been made, does not figure in the warrant of the authorization issued u/s 132, the block assessment would be unauthorized - HC en-us Thu, 01 May 2014 10:12:13 +0530 Thu, 01 May 2014 10:12:13 +0530 TaxTMI RSS Generator High Court rules block assessment unauthorized if assessee's name absent in section 132 search warrant. Person-specific, not premises-specific. https://www.taxtmi.com/highlights?id=18381 Search u/s 132 is a person specific and not a premises specific - if the name of the assessee against whom the block assessment has been made, does not figure in the warrant of the authorization issued u/s 132, the block assessment would be unauthorized - HC Highlights Income Tax Thu, 01 May 2014 10:12:13 +0530 https://www.taxtmi.com/highlights?id=18381