https://www.taxtmi.com/caselaws?id=56516 The Tribunal found the block assessment order invalid due to illegal search and seizure operations, non-compliance with section 132(9A), and lack of detection of undisclosed income. The search warrant was issued in the name of an individual, not the assessee-firm, rendering the assessment under section 158BC invalid. The notice under section 158BC was deemed vague and non-specific. The additions made in the assessment were found to be documented and not undisclosed income. The Tribunal ruled in favor of the assessee, setting aside the assessment order and allowing the appeal. en-us Thu, 29 Aug 2002 00:00:00 +0530 Sat, 04 Dec 2010 11:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56516 The Tribunal found the block assessment order invalid due to illegal search and seizure operations, non-compliance with section 132(9A), and lack of detection of undisclosed income. The search warrant was issued in the name of an individual, not the assessee-firm, rendering the assessment under section 158BC invalid. The notice under section 158BC was deemed vague and non-specific. The additions made in the assessment were found to be documented and not undisclosed income. The Tribunal ruled in favor of the assessee, setting aside the assessment order and allowing the appeal. Case-Laws Income Tax Thu, 29 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56516