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TMI Blog2014 (1) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... as also residing with his father in the same premises. Warrant of authorization was issued in the name of D.T.S.Rao. Panchanamas were made on 06.02.1996, 19.02.1996 and 23.04.1996 in respect of the search action. In the panchanama dated 06.02.1996 and 23.04.1996, the name was shown as that of D.T.S.Rao and in the panchanama dated 19.02.1996, the warrant of authorization was shown as D.T.S.Rao and D.S.Manjunath. After search notice was issued under Section 158 BC of the Income Tax Act, 1961 (hereinafter referred to as 'the Act' for brevity), to the assessee calling for return of undisclosed income for the block period, the assessee filed his return for income as 'Nil' undisclosed income. The assessing officer concluded the block assessment d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the action of search, the premises belonged to D.T.S.Rao and also occupied by the assessee and issue of warrant of authorization in the joint names is without the authority of the law. It is especially so when the search party did not have any doubt at all with the articles found and seized belong to the assessee only and not of Sri D.T.S.Rao, whose name appears in the warrant of authorization. It is perhaps, that is why the name of the assesee was included in the second panchanama to facilitate the seizure of the articles. Therefore, there was a search without a warrant of authorization in the case of the assessee. Therefore, it held that the block assessment order passed is one without jurisdiction and accordingly, set aside the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present, it is open to the authorities to search them and seize articles from them, which relates to the person in respect of whom warrant has been issued. Similarly, when after seizure of material it is found that it discloses the undisclosed income of another person, then under Section 158BD the authorities can proceed against such person. That is the scheme of the Act. 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 pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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