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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 ..... e 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. - Income Tax No. 172 of 2007 - - - Dated:- 26-11 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal that the assessment order passed on 30.09.1997, was barred by limitation and should be cancelled. It was also contended that the entire block assessment is one without jurisdiction as no warrant of authorization has been issued in the name of D.S.Manjunath and issue of warrant in the joint name of D.T.S.Rao and D.S.Manjunath is illegal. The assessment order passed under Section 158BC and 158BD of the Act is contrary to law. 4. The Tribunal after considering the rival contentions was of the view that in the warrant of authorization, only the name of D.T.S.Rao was entered and the name of the assessee was not shown. Therefore, the block assessment of the assessee made under Section 158BC of the Act is illegal. Further, it held tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e impugned order contends that the search warrant was in the name of D.T.S.Rao as at the time of search, assessee was residing in the premises, law provides for his search and seizure of the materials. 6. The appeal was admitted to consider the following substantial question of law: In the absence of a search warrant being issued in the name of the assessee, whether the authorities were justified in passing a Block Assessment Order under Section 158BC read with Section 158BD in case of the materials seized from the assessee relating to him? 7. When once the material seized showed undisclosed income in respect of the assessee, then Section 158BD of the Act is attracted and accordingly, assessment is done under Section 158BC of the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or search and seizure, that cannot be made the basis for a Block Assessment Order. 9. In the instant case, the warrant was issued in the name of Sri.D.T.S. Rao. Assessee, his son 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. Similarly, if any incriminating material is found in the possession of Sri.D.T.S. Rao, relating to his son, then they could have proceeded under Section 158BD. But that is not the position. After search and seizure of the assessee, they found materials pertaining to the assessee. Therefore, the Authorities have rightly held that the Block Assessment Order passed in relation to the assessee and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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