https://www.taxtmi.com/caselaws?id=176450 Where a search warrant under the Income-tax Act is issued in the joint names of multiple persons, the seized material cannot be used to make a separate individual assessment against only one person. The Allahabad HC followed its earlier Division Bench ruling and treated the joint warrant as requiring assessment in the joint status recognised by law, namely as an Association of Persons or Body of Individuals. The Court rejected the revenue's attempt to distinguish the earlier decision and held that the factual setting attracted the same principle, making individual assessments on the basis of a joint search impermissible. en-us Tue, 23 Aug 2011 00:00:00 +0530 Mon, 09 Oct 2017 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176450 Where a search warrant under the Income-tax Act is issued in the joint names of multiple persons, the seized material cannot be used to make a separate individual assessment against only one person. The Allahabad HC followed its earlier Division Bench ruling and treated the joint warrant as requiring assessment in the joint status recognised by law, namely as an Association of Persons or Body of Individuals. The Court rejected the revenue's attempt to distinguish the earlier decision and held that the factual setting attracted the same principle, making individual assessments on the basis of a joint search impermissible. Case-Laws Income Tax Tue, 23 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176450