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High Court Upholds Section 292 CC: Individual Assessments Valid Despite Joint Search Authorization Since 1976 Amendment.
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....Authorization for search - Status of assessee - existence of AOP/BOI - evidence of existence - after the amendment of the Act by insertion of Section 292 CC with retrospective effect from 1.4.1976, even if the authorization had been issued in the joint names of several persons, assessment in the individual names can be made - HC....