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2009 (10) TMI 52 - HC - Income TaxWarrant of authorization - Search and seizure – block assessment - ITAT hold that assessment was not justified simply because the warrant of search was not in the single name of the assessee but included the name of her husband also – held that - the warrant of authorization must be issued individually by the Director/Commissioner at the time of issuing the same. If the same is not issued individually, then assessment cannot be made in an individual capacity as done by the Assessing Officer in the instant case. The warrant was issued jointly, as stated hereinabove, so the assessment will have to be made collectively in the name of both the persons in the status of AOP/BOI. Thus, the Tribunal has rightly held that assessment could not be framed in an individual capacity but it should be framed either as association of persons or as body of individual.
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