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2014 (5) TMI 15 - BOMBAY HIGH COURTSearch u/s 132 of the Act – Validity of block assessment – Jurisdiction of the AO to pass order u/s 143(3) r.w section 158BC of the Act – Held that:- The Tribunal was of the view that the assessee was not searched - No warrant evidencing search was produced - mere presence of her name in the panchnama would not enable the revenue to undertake further exercise and as disclosed in the record - the search u/s 132 of the Act is a person specific and not a premises specific - if the name of the assessee against whom the block assessment has been made, does not figure in the warrant of the authorization issued u/s 132 of the Act, the block assessment would be unauthorized – the findings does not raise any substantial question of law arises for consideration – Decided against Revenue.
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