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2012 (7) TMI 546 - HC - Income TaxWhether the Tribunal was justified in holding that the assessments were invalid for the reason that search warrant issued in Form 45 was invalid - search is carried out strictly by following the procedure contained under Rule 112 and by issuing warrant by giving the names of each and every assessee separately - when notice after search was issued, each and every assessee without any objection filed return and contested the assessment on merit - In the first appeal stage also they had no contention that block assessments were invalid for want of separate warrants in the case of each and every assessee. However, at the second appeal stage the assessees raised the contention that warrants were defective - Since the Tribunal has followed their order in allowing assessee's claim which stands now reversed - orders of the Tribunal set aside and appeals restored back to the Tribunal for decision on merits.
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