Search warrant in joint names makes block-assessment invalid

SC has dismissed the revenue appeal in which the Allahabad High Court had confirmed the ITAT stand of  quashing the assessment order on the ground that the assessment order in the name of individuals could not be made when the warrant of authorisation was issued in the joint names of Ashok Chawla, Smt. Madhu Chawla and Shri Anuj Chawla.  The Allahabad High Court Judgement is underneath. HIGH COURT OF JUDICATURE AT ALLAHABAD Case :- INCOME TAX APPEAL No.- 30 of 2011 Petitioner :- Commissioner Of Income Tax, Kanpur Respondent :- Smt. Madhu Chawla Petitioner Counsel :- Ssc/R.K.Upadhyaya ...