https://www.taxtmi.com/caselaws?id=64601 Chapter XIV-B applies only to undisclosed income detected as a result of search, and block assessment under section 158BC cannot be used to tax income already disclosed in a return absent seized material establishing concealment. Where the assessee had disclosed export income, supported it with export documents, and the claim under section 80HHC had already been accepted in processing under section 143(1)(a), denial of the deduction could not by itself convert that income into undisclosed income for block assessment. The operative effect is that disclosed income remains outside block assessment unless search material specifically shows it to be undisclosed. en-us Tue, 09 Feb 1999 00:00:00 +0530 Tue, 08 Feb 2011 18:24:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64601 Chapter XIV-B applies only to undisclosed income detected as a result of search, and block assessment under section 158BC cannot be used to tax income already disclosed in a return absent seized material establishing concealment. Where the assessee had disclosed export income, supported it with export documents, and the claim under section 80HHC had already been accepted in processing under section 143(1)(a), denial of the deduction could not by itself convert that income into undisclosed income for block assessment. The operative effect is that disclosed income remains outside block assessment unless search material specifically shows it to be undisclosed. Case-Laws Income Tax Tue, 09 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64601