If the search warrant is in joint names, an assessment in individual capacity is void

A search warrant u/s 132 (1) (c) was issued in the joint names of the assessee and her spouse. Subsequently, a block assessment of undisclosed income was made u/s 158BC in the individual name of the assessee. In appeal against such assessment, the assessee raised a preliminary objection that the search warrant having been issued in the joint names of the assessee and her spouse, the assessment on the assessee in the individual capacity was invalid. The objection was upheld by the Tribunal. The department appealed to the High Cou

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