https://www.taxtmi.com/caselaws?id=55797 The Tribunal found the search and subsequent block assessment to be invalid due to lack of proper authorization and procedural irregularities, rendering the block assessment without jurisdiction. Various additions made by the Assessing Officer were deemed unjustified as no new undisclosed income was found during the search. The Tribunal allowed the appeal, declaring the block assessment invalid and emphasizing that material found during the search could be used for regular assessments as per relevant legal precedent. en-us Mon, 03 Jan 2000 00:00:00 +0530 Tue, 30 Nov 2010 11:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55797 The Tribunal found the search and subsequent block assessment to be invalid due to lack of proper authorization and procedural irregularities, rendering the block assessment without jurisdiction. Various additions made by the Assessing Officer were deemed unjustified as no new undisclosed income was found during the search. The Tribunal allowed the appeal, declaring the block assessment invalid and emphasizing that material found during the search could be used for regular assessments as per relevant legal precedent. Case-Laws Income Tax Mon, 03 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55797