https://www.taxtmi.com/caselaws?id=390231 The court ruled in favor of the appellant, finding the assessment order invalid under Section 158BC(c) of the Income Tax Act due to the warrant being issued jointly. It emphasized the necessity to validate the search before conducting block assessment, which was not done in this case, benefiting the assessee. Additionally, including income from non-seized years in the assessment was deemed unjustified, leading to the quashing of all related orders. The revenue was given the liberty to proceed in compliance with the law, resulting in the disposal of the appeals in favor of the appellant. en-us Wed, 27 Nov 2019 00:00:00 +0530 Mon, 22 Jun 2020 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390231 The court ruled in favor of the appellant, finding the assessment order invalid under Section 158BC(c) of the Income Tax Act due to the warrant being issued jointly. It emphasized the necessity to validate the search before conducting block assessment, which was not done in this case, benefiting the assessee. Additionally, including income from non-seized years in the assessment was deemed unjustified, leading to the quashing of all related orders. The revenue was given the liberty to proceed in compliance with the law, resulting in the disposal of the appeals in favor of the appellant. Case-Laws Income Tax Wed, 27 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390231