If search warrant is issued in joint names, the assessment must be in the status of AOP or BOI

In CIT v Vandana Verma [ ITA no 21 of 2009) the Allahabad High Court held that if the search warrant is issued in joint names the block assessment cannot be made in the individual names of the parties. It was held that the assessment must be made in the status of AOP or BOI since the presumption is - the undisclosed income or asset is jointly owned or earned by the searched parties.