https://www.taxtmi.com/caselaws?id=15397 A search under section 132(1) requires information that is relevant, tangible and capable of supporting a bona fide reason to believe that assets represent undisclosed income; a bare communication that cash was found with the assessee was insufficient, so the search authorisation was without jurisdiction. A block assessment under Chapter XIV-B read with section 158BC/144 cannot survive where it rests on an illegal search, because the special assessment machinery is triggered only by a lawful search; the consequential assessment and demand were therefore unsustainable. The writ petition was maintainable despite the search being at Chennai and the existence of an appellate remedy, because part of the cause of action arose in Delhi and the impugned action was alleged to be wholly without jurisdiction. en-us Mon, 31 Jan 2000 00:00:00 +0530 Mon, 02 Jun 2025 11:17:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15397 A search under section 132(1) requires information that is relevant, tangible and capable of supporting a bona fide reason to believe that assets represent undisclosed income; a bare communication that cash was found with the assessee was insufficient, so the search authorisation was without jurisdiction. A block assessment under Chapter XIV-B read with section 158BC/144 cannot survive where it rests on an illegal search, because the special assessment machinery is triggered only by a lawful search; the consequential assessment and demand were therefore unsustainable. The writ petition was maintainable despite the search being at Chennai and the existence of an appellate remedy, because part of the cause of action arose in Delhi and the impugned action was alleged to be wholly without jurisdiction. Case-Laws Income Tax Mon, 31 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15397