https://www.taxtmi.com/caselaws?id=65334 In block assessment, jurisdictional objection failed because the assessment order was passed by a competent officer, so no defect was made out. The deduction disallowance could not be finally sustained on the present record because additions in Chapter XIV-B must rest on undisclosed income supported by search-linked material, and the materials relied on appeared to arise from survey proceedings. The matter was therefore restored for fresh examination on whether the survey material was truly relatable to search evidence and whether the disallowance could stand. en-us Mon, 16 Feb 2004 00:00:00 +0530 Tue, 15 Feb 2011 10:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65334 In block assessment, jurisdictional objection failed because the assessment order was passed by a competent officer, so no defect was made out. The deduction disallowance could not be finally sustained on the present record because additions in Chapter XIV-B must rest on undisclosed income supported by search-linked material, and the materials relied on appeared to arise from survey proceedings. The matter was therefore restored for fresh examination on whether the survey material was truly relatable to search evidence and whether the disallowance could stand. Case-Laws Income Tax Mon, 16 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65334