https://www.taxtmi.com/caselaws?id=344020 Search authorisation under section 132(1) was treated as person-specific, so a warrant issued in the name of a non-existing firm and the related initial notices were held defective. On that basis, the block assessment machinery could not validly proceed against another person unless the statutory route under section 158BC was first followed. A notice issued directly under section 158BD was therefore found invalid, and the special code for block assessment was construed strictly. The assessment proceedings under section 158BD were quashed, and the assessee succeeded. en-us Wed, 31 May 2017 00:00:00 +0530 Wed, 07 Jun 2017 06:27:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344020 Search authorisation under section 132(1) was treated as person-specific, so a warrant issued in the name of a non-existing firm and the related initial notices were held defective. On that basis, the block assessment machinery could not validly proceed against another person unless the statutory route under section 158BC was first followed. A notice issued directly under section 158BD was therefore found invalid, and the special code for block assessment was construed strictly. The assessment proceedings under section 158BD were quashed, and the assessee succeeded. Case-Laws Income Tax Wed, 31 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344020