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2014 (1) TMI 499 - HC - Income TaxValidity of block assessment on non-issue of warrant - Held that:- If any person other than the one named in the warrant is searched and such incriminating material is seized, which belongs to his person and not the person in respect of whom the warrant is issued, if that person is to be assessed for the Block period, there should be a warrant issued in his name and in respect of the premises because, search and seizure is a condition precedent for passing a Block Assessment Order. A person, who is searched and from whom the incriminating material is seized relates to that person, if there is no warrant issued for search and seizure, that cannot be made the basis for a Block Assessment Order - The warrant was issued in the name of Sri. D.T.S. Rao – Assessee (son of Shri D.T.S. Rao) was residing in the same premises. Therefore, it was open for the authorities to search and seize incriminating materials from him pertaining to his father Sri.D.T.S. Rao - If any incriminating material is found in the possession of Sri.D.T.S. Rao, relating to his son, then they could have proceeded u/s 158BD - After search and seizure of the assessee, they found materials pertaining to the assessee - The Authorities have rightly held that the Block Assessment Order passed in relation to the assessee and search is one without jurisdiction – Decided against Revenue.
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