TMI Blog2010 (9) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... s passed in the name of an individual and not in respect of both the persons mentioned in the authorization, on the face of it the proceedings initiated and the assessment order passed is illegal. No further enquiry requires to be done in this aspect. In that view of the matter, even if such objection is not taken on the earlier occasion, the assessee has a right to challenge the order on that ground before the Tribunal which he has done. We do not find any substance in this contention, accordingly we do not see any merit in this appeal. No substantial question of law arisen for consideration. Accordingly the appeals are rejected at the stage of admission. - MR. N KUMAR AND MR. SUBHASH B.AD, JJ. For the Appellant:- SRI.AMEET KU ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the joint name of Sri.P.J.Kumar and his wife Smt.Satphal Behl and also relued on Panchnama after the search and contended that such joint warrant cannot be made to make individual assessment. The assessee, Sri.P.J.Kumar also objected to the assessment on the ground that, the condition specified under section 132(1)(a) and (b) did not exist. As far the condition under section 132(1)(c) is concerned, indicating the reasons to believe that the assessee was not in possession of any money or asset which the assessee has not disclosed for the purpose of income tax to enable the Authorising Officer to issue warrant and consequently, the block assessment. The assessee relied on the decision of the Apex Court in 260 ITR 80. The Tribunal relying on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsons, whereas the assessment order is made in the name of individuals. Therefore the said judgment applies with full force to the facts of this case. 7. It was contended that such objection was not taken when assessee preferred appeal before the Tribunal on an earlier occasion. Such objection taken for the first time in the appeal preferred before the Tribunal and therefore the Tribunal was not justified in entertaining the said ground. 8. We do not see any merit in this contention. Initiation of proceedings for block assessment commences with a search under section 132 of the Act. It is settled law that the search to be conducted should be strictly in accordance with law. If an authorization is issued in the name of two persons and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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