https://www.taxtmi.com/caselaws?id=257917 The High Court dismissed all appeals, upholding the Tribunal's decision that the block assessment proceedings were void due to the absence of the assessees' names in the search warrant. The acceptance of additional grounds by the Tribunal, despite delay, was upheld. The jurisdictional challenge to the block assessment was found valid, emphasizing strict adherence to statutory requirements without waiver or estoppel. No substantial legal questions were identified for consideration. en-us Mon, 09 Mar 2015 00:00:00 +0530 Wed, 12 Aug 2015 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257917 The High Court dismissed all appeals, upholding the Tribunal's decision that the block assessment proceedings were void due to the absence of the assessees' names in the search warrant. The acceptance of additional grounds by the Tribunal, despite delay, was upheld. The jurisdictional challenge to the block assessment was found valid, emphasizing strict adherence to statutory requirements without waiver or estoppel. No substantial legal questions were identified for consideration. Case-Laws Income Tax Mon, 09 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257917