No. block assessment if search warrant was issued in joint names to search premises belonging to one

IT: Where authorised officer conducted a search under section 132 at residential premises of assessee and thereupon Assessing Officer framed assessment under section 153A upon assessee, since warrant of authorisation had been issued in joint names of three persons to search a place which belonged to assessee and it was not issued in independent name of assessee, provisions of section 153A were not applicable