https://www.taxtmi.com/caselaws?id=60954 Block assessment against a person other than the searched person hinged on whether the AO validly assumed jurisdiction under s.158BD. The Tribunal held that s.158BD requires a recorded, objective satisfaction based on seized material that such material pertains to the "other person" and discloses that person's undisclosed income; it is a strict jurisdictional pre-condition and cannot be invoked arbitrarily. As the AO failed to comply with s.158BD and directly issued notice to the assessee under s.158BC, the notice was void ab initio and the resultant block assessment was illegal and could not be cured by remand; the assessment was quashed and the appeal allowed. en-us Tue, 31 Aug 1999 00:00:00 +0530 Thu, 01 Jan 2026 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60954 Block assessment against a person other than the searched person hinged on whether the AO validly assumed jurisdiction under s.158BD. The Tribunal held that s.158BD requires a recorded, objective satisfaction based on seized material that such material pertains to the "other person" and discloses that person's undisclosed income; it is a strict jurisdictional pre-condition and cannot be invoked arbitrarily. As the AO failed to comply with s.158BD and directly issued notice to the assessee under s.158BC, the notice was void ab initio and the resultant block assessment was illegal and could not be cured by remand; the assessment was quashed and the appeal allowed. Case-Laws Income Tax Tue, 31 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60954