Law:

Section:

Assessing Officer has jurisdiction to proceed against assessee by taking recourse to provisions of section 158BD for making assessment under Chapter XIV-B even in absence of search warrant under section 152 issued in respect of assessee's premises â- Section 158BC, read with sections 2(31) and 158BD, of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Block assessment period 20-9-1986 to 20-11-1995 - Whether very object of section 158BD is to give jurisdiction to Assessing Officer to proceed against any person (assessee) other than person against whom search warrant is issued under section 132 or section 132A provided any undisclosed income belongs to such person is recovered in search operation - Held, yes - Whether where search under section 132 was conducted at premises of controlling director of assessee-company and several incriminating documents, including some documents relating to assessee's business were seized, by virtue of section 158BD, Assessing Officer had jurisdiction to proceed against assessee under section 158BC - Held, yes - Whether in such case, no separate authorization, as contemplated under section 132, for assessee was required - Held, yes FACTS Consequent upon a search operation conducted under section 132 in the premises of 'R' assessee-company's controlling director, several incrimi-nating documents, including some documents relating to the assessee's business, were seized. Proceedings under section 158BC were initiated against the assessee-company and eventually an order of assessment was passed on merits. On appeal to the Tribunal, the assessee raised a preliminary ground contending, inter alia, that since there was no warrant of search issued against it under section 132, the Assessing Officer had no jurisdiction to proceed against it for making a block assessment under Chapter XIV-B, i.e., under section 158BC and there was no authorization in name of assessee but it was in name of R and Mrs. R. It was also contended that survey conducted under section 133A cannot empower the Assessing Officer to proceed under section 158BC against an assessee. The Tribunal upheld the said preliminary ground and,…

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