https://www.taxtmi.com/caselaws?id=405184 A later Supreme Court declaration that information found in a search can still support proceedings under section 158BD, even if the original search warrant is challenged, was treated as a binding legal position applicable to pending matters. On that basis, the Tribunal's earlier order quashing the block assessment was inconsistent with the law later declared and was therefore regarded as a mistake apparent from the record, justifying recall. The same reasoning applied to the assessment made in the context of a search conducted in the name of a deceased person, because the search material remained capable of supporting the statutory satisfaction for further proceedings. The matter was restored for fresh hearing. en-us Tue, 09 Mar 2021 00:00:00 +0530 Fri, 12 Mar 2021 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405184 A later Supreme Court declaration that information found in a search can still support proceedings under section 158BD, even if the original search warrant is challenged, was treated as a binding legal position applicable to pending matters. On that basis, the Tribunal's earlier order quashing the block assessment was inconsistent with the law later declared and was therefore regarded as a mistake apparent from the record, justifying recall. The same reasoning applied to the assessment made in the context of a search conducted in the name of a deceased person, because the search material remained capable of supporting the statutory satisfaction for further proceedings. The matter was restored for fresh hearing. Case-Laws Income Tax Tue, 09 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405184