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2012 (6) TMI 505 - KARNATAKA HIGH COURTBlock assessment - validity and legality of the search - Power of the tribunal – Held that:- An appeal can be filed by assessee challenging the block assessment order to contend that this foundation for block assessment is an illegal search - it is obligatory on the part of the Tribunal first to go into the jurisdictional aspect and satisfy itself that the said search was valid and legal. It is only then it can go into the correctness of the order of block assessment - C. Ramaiah Reddy Versus Assistant Commissioner of Income-tax (IMV) - the matter is remitted back to the Tribunal for fresh consideration – in favour of assessee.
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