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2012 (5) TMI 308 - ITAT, BANGALOREValidity of block assessment - Legality of search and seizure - jurisdiction of the AO - no warrant of authorization in the individual name of the assessee - jurisdiction to pass the order u/s. 158BC - held that:- no individual warrant of authorisation was issued and warrant of authorisation of search was in the joint names, therefore keeping in view the ratio laid down in the aforesaid referred to cases, we are of the view that in the present case the assessment framed u/s. 158BC is not maintainable - Decided in favor of the assessee
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