https://www.taxtmi.com/caselaws?id=64843 Income already assessed in regular assessment cannot again be brought to tax in block assessment under Chapter XIV-B, because the undisclosed income computation must exclude amounts reflected in the normal assessment record. An appellate authority should not reject an appeal as unadmitted under section 249(4)(a) merely on the basis of the block return; it must first verify the assessee's claim that the disputed income had already been offered and taxed in regular assessment. The matter was remitted for verification of that claim and for a fresh decision on maintainability and merits. en-us Fri, 04 Aug 2006 00:00:00 +0530 Thu, 10 Feb 2011 15:48:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64843 Income already assessed in regular assessment cannot again be brought to tax in block assessment under Chapter XIV-B, because the undisclosed income computation must exclude amounts reflected in the normal assessment record. An appellate authority should not reject an appeal as unadmitted under section 249(4)(a) merely on the basis of the block return; it must first verify the assessee's claim that the disputed income had already been offered and taxed in regular assessment. The matter was remitted for verification of that claim and for a fresh decision on maintainability and merits. Case-Laws Income Tax Fri, 04 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64843