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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 undisclosed income after search or requisition triggers block-period taxation at the specified block assessment rate.</h1> Where a search under section 132 or requisition under section 132A occurs on or after 1 September 2024, the Assessing Officer shall assess or reassess the total undisclosed income for the relevant block period under Chapter VI-B; pending assessments or recomputations under the Act (other than this Chapter) for years within the block period shall abate as of the search/requisition date, and any transfer-pricing references/orders in such proceedings shall also abate. The total undisclosed income of the block period is chargeable to tax as income of the block period at the rate specified for block assessments, irrespective of the year to which it relates.

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