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2010 (5) TMI 581 - HC - Income TaxSearch and seizure - Block assessment - Undisclosed income - The petitioners have nowhere averred in the writ petition that the Department was not possessed with any such information or material or that on the basis of such information or material no opinion with regard to undisclosed income could have been formed. In the absence of such pleadings the submission advanced on behalf of the petitioners cannot be appreciated - It is not even the case of the petitioners that the aforesaid two witnesses were not known to them or that they were not respectable persons summoned on their request - Search and seizure operation cannot be held to be, on the facts and circumstances, without jurisdiction or in contra-vention of any provision of the Act or the Rules so as to occasion this court to interfere in the matter - Decided in favour of the assessee
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