https://www.taxtmi.com/caselaws?id=186501 The Appellate Tribunal ITAT Bangalore ruled in favor of the assessee, setting aside the assessments in individual hands due to the invalidity of the search proceedings. The Tribunal held that the search warrant issued in joint names implied an improper assessment on an individual assessee. Consequently, the Tribunal allowed the appeals filed by the assessee, challenging both the search validity and the additions made to the income, for the relevant assessment years. en-us Tue, 29 Mar 2011 00:00:00 +0530 Tue, 20 Sep 2016 18:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186501 The Appellate Tribunal ITAT Bangalore ruled in favor of the assessee, setting aside the assessments in individual hands due to the invalidity of the search proceedings. The Tribunal held that the search warrant issued in joint names implied an improper assessment on an individual assessee. Consequently, the Tribunal allowed the appeals filed by the assessee, challenging both the search validity and the additions made to the income, for the relevant assessment years. Case-Laws Income Tax Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186501