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2010 (9) TMI 1111 - HC - Income TaxAssessment completed u/s 158BC(c) - search u/s 132 - block assessment - authorization issued - HELD THAT:- We do not see any merit in this contention. Initiation of proceedings for block assessment commences with a search u/s 132. It is settled law that the search to be conducted should be strictly in accordance with law. If an authorization is issued in the name of two persons and if block assessment order to be passed, it should be passed in the name of two persons. If the order is passed in the name of an individual and not in respect of both the persons mentioned in the authorization, on the face of it the proceedings initiated and the assessment order passed is illegal. No further enquiry requires to be done in this aspect. In that view of the matter, even if such objection is not taken on the earlier occasion, the assessee has a right to challenge the order on that ground before the Tribunal which he has done. We do not find any substance in this contention, accordingly we do not see any merit in this appeal. No substantial question of law arisen for consideration. Accordingly the appeals are rejected at the stage of admission.
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