https://www.taxtmi.com/caselaws?id=265201 The Tribunal upheld the validity of the Block Assessment Order due to a retrospective amendment by the Finance Act, 2012, despite the absence of a valid search warrant in the appellant's name. The addition related to alleged salary was confirmed as the assessee received higher amounts than declared, while the addition concerning alleged commission/interest was deleted as it belonged to family members who had already accounted for interest income. The appeal was partly allowed in favor of the assessee. en-us Fri, 04 Sep 2015 00:00:00 +0530 Thu, 08 Oct 2015 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265201 The Tribunal upheld the validity of the Block Assessment Order due to a retrospective amendment by the Finance Act, 2012, despite the absence of a valid search warrant in the appellant's name. The addition related to alleged salary was confirmed as the assessee received higher amounts than declared, while the addition concerning alleged commission/interest was deleted as it belonged to family members who had already accounted for interest income. The appeal was partly allowed in favor of the assessee. Case-Laws Income Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265201