Assessment can’t be held void if search warrant issued in joint names

High Court of Allahabad (Full bench) Commissioner of Income-tax V/s. Devesh Singh IT APPEAL NOs. 99 to 110 OF 2010 JULY 23, 2012 JUDGMENT R.K. Agrawal, J. – Finding conflict of views expressed in two sets of cases decided by different coordinate Bench of this Court, a Division Bench vide order dated 20th October, 2011 had referred these cases to the Larger Bench to resolve the controversy in question, which is of public importance. In Writ Petition No.5731(MB) of 2004, Raghuraj Pratap Singh vs. Assistant Commissioner of Income Tax, decided on 14th July, 2006 a Division B...