https://www.taxtmi.com/caselaws?id=56554 Block assessment jurisdiction requires a notice under section 158BC to clearly specify the assessee's status and comply with mandatory requirements for filing, verification and signing of the return; a vague or inconsistent notice cannot validly initiate proceedings, rendering the resulting assessment void from inception. Proceedings against a person other than the searched person under section 158BD also require discernible prior satisfaction, based on seized material, that undisclosed income belongs to that person. An assessment order cannot cure the absence of recorded pre-notice satisfaction. Failure of either foundational requirement invalidates the block assessment. en-us Tue, 31 Dec 2002 00:00:00 +0530 Sat, 04 Dec 2010 14:09:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56554 Block assessment jurisdiction requires a notice under section 158BC to clearly specify the assessee's status and comply with mandatory requirements for filing, verification and signing of the return; a vague or inconsistent notice cannot validly initiate proceedings, rendering the resulting assessment void from inception. Proceedings against a person other than the searched person under section 158BD also require discernible prior satisfaction, based on seized material, that undisclosed income belongs to that person. An assessment order cannot cure the absence of recorded pre-notice satisfaction. Failure of either foundational requirement invalidates the block assessment. Case-Laws Income Tax Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56554