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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Assessment of total undisclosed income charges block period undisclosed income at a special tax rate and abates concurrent proceedings.</h1> Where a search under section 132 or requisition under section 132A is initiated, the Assessing Officer shall assess the total undisclosed income of the block period under the Chapter; pending assessments for years in the block period abate on initiation, transfer pricing references abate, subsequent searches require completion of earlier search assessments (with a minimum three month rule where applicable), and abated proceedings may revive if a Chapter order is annulled. The total undisclosed income is charged to tax as income of the block period at the prescribed special rate.

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