https://www.taxtmi.com/caselaws?id=64820 The Tribunal allowed the appeal of the assessee, deleting all additions made by the AO in the block period and holding that no surcharge was applicable. The Tribunal emphasized that additions under s. 158BC should be based on material found during the search and not on regular returns. en-us Wed, 08 May 2002 00:00:00 +0530 Thu, 10 Feb 2011 13:26:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64820 The Tribunal allowed the appeal of the assessee, deleting all additions made by the AO in the block period and holding that no surcharge was applicable. The Tribunal emphasized that additions under s. 158BC should be based on material found during the search and not on regular returns. Case-Laws Income Tax Wed, 08 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64820