SC : Dismisses Revenue’s SLP; 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 Supreme Court Judgement is underneath SUPREME COURT OF INDIA RECORD OF PROCEEDINGS Petition(s) for Special Leave to Appeal (Civil) No(s).6080/2012 (From the judgement and order dated 23/08/2011 in ITA No. 184/2011 of the HIGH COURT OF JUDICATURE AT ALLAHABAD...