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2012 (3) TMI 117 - AT - Income TaxValidity of Search - Block Assessment - reason recorded for issuance of 132 not furnished - Search warrant in joint name, assessment framed in the individual name was bad in law - Held That:- In view of Smt. Vandana Verma (2009 - TMI - 34911 - ALLAHABAD HIGH COURT), since the warrant of authorisation was in the joint names and not in the individual names of the assessee, therefore the assessment framed u/s. 153A in individual capacity not maintainable. Accordingly the assessment framed by the AO u/s. 153A is annulled.
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