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2005 (3) TMI 90 - HC - Income TaxSearch and seizure - we cannot accept the submission of learned counsel for the assessee when he urged that warrant of search was required to be issued under section 132 of the Act for searching the place of the assessee and secondly, no assessment under section 158BC could be made for want of authorization - We hold that the Assessing Officer was justified in proceeding against the assessee under Chapter XIV-B i.e., under section 158BC for making block assessment of the period in question - Tribunal by the impugned order by allowing the appeal filed by the assessee struck down the assessment order. In this view, the Tribunal did not consider it necessary to examine the other points raised on the merits by the assessee. – Revenue’s appeal allowed - Impugned order is set aside – matter is remanded
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