https://www.taxtmi.com/caselaws?id=33883 The High Court affirmed the Tribunal's decision that the search conducted was invalid due to the lack of proper authorization under section 132 of the Income-tax Act. As a result, the block assessment stemming from the invalid search was deemed illegal. The court held that the Tribunal had jurisdiction to assess the validity of the search authorization, emphasizing the necessity of valid reasons for conducting a search under section 132. The Revenue's appeal was dismissed, with both legal issues decided in favor of the assessee. en-us Thu, 29 Nov 2007 00:00:00 +0530 Sat, 20 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33883 The High Court affirmed the Tribunal's decision that the search conducted was invalid due to the lack of proper authorization under section 132 of the Income-tax Act. As a result, the block assessment stemming from the invalid search was deemed illegal. The court held that the Tribunal had jurisdiction to assess the validity of the search authorization, emphasizing the necessity of valid reasons for conducting a search under section 132. The Revenue's appeal was dismissed, with both legal issues decided in favor of the assessee. Case-Laws Income Tax Thu, 29 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33883