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| 48 | Voice of CAIn a recent Allahabad High Court decision Commissioner of Income-tax(Central) v. Smt. Vandana Verma, INCOME-TAX APPEAL NO. 21 OF2009, it has been held that in search cases arising on the basis of warrantof authorisation under section 132 of the Act, warrant of authorizationmust be issued individually and if it is not issued individually, assessmentcannot be made in an individual capacity. It was also held that if theauthorization was issued jointly, the assessment will have to be madecollectively in the name of all the persons in the status of association ofpersons/body of individuals.• In order to curtail and nullify various judicial pronouncements lyingthat joint panchnamas or search authorization in joint names areinvalid, it has been provided by way of clarificatory retrospectiveamendment that• Joint panchnama does not refers that it has been issued in the name ofAOP or BOI consisting such persons• Notwithstanding Authorization u/s 132 or Requisition u/s 132A inmore than one name, assessment shall be made separately in name ofeach such persons.Therefore the scope of authorization has been widened by making theretrospective amendment w.e.f. 01/04/1976 by inserting a new section292CC in the Income-tax Act to provide that –(i) it shall not be necessary to issue an authorisation under section 132 ormake a requisition under section 132A separately in the name of eachperson;(ii) where an authorization under section 132 has been issued or arequisition under section 132A has been made mentioning therein thename of more than one person, the mention of such names of more thanone person on such authorization or requisition shall not be deemed toconstrue that it was issued in the name of an association of persons orbody of individuals consisting of such persons;(iii) notwithstanding that an authorization under section 132 has beenissued or requisition under section 132A has been made mentioningtherein the name of more than one person, the assessment orreassessment shall be made separately in the name of each of thepersons mentioned in such authorisation or requisition.