https://www.taxtmi.com/caselaws?id=31140 The court ruled that the assessment under Section 158-BC of the Income Tax Act, based on a search at the premises of a deceased person, was invalid due to the search warrant being issued in the name of the deceased, violating natural justice principles. The court upheld the decision of the Tribunal, emphasizing the assessment's nullity and dismissing the revenue's appeal. The judgment underscored that assessments stemming from invalid search warrants are against natural justice, rendering them illegal and void ab initio. en-us Tue, 01 Jul 2008 00:00:00 +0530 Fri, 27 Nov 2015 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31140 The court ruled that the assessment under Section 158-BC of the Income Tax Act, based on a search at the premises of a deceased person, was invalid due to the search warrant being issued in the name of the deceased, violating natural justice principles. The court upheld the decision of the Tribunal, emphasizing the assessment's nullity and dismissing the revenue's appeal. The judgment underscored that assessments stemming from invalid search warrants are against natural justice, rendering them illegal and void ab initio. Case-Laws Income Tax Tue, 01 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31140