https://www.taxtmi.com/caselaws?id=69173 A retracted search statement, without independent corroboration, cannot sustain an addition in block assessment, so the addition of undisclosed income was deleted. Income returned in a belated return is not automatically treated as undisclosed income under section 158BB(1)(c) merely because it was filed after the search or due date, so that inclusion was rejected. The block assessment had to be completed within two years from the end of the month in which the last search authorisation was executed; as the order was passed after that period, it was time-barred and quashed. en-us Wed, 24 Oct 2001 00:00:00 +0530 Tue, 05 Apr 2011 15:54:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69173 A retracted search statement, without independent corroboration, cannot sustain an addition in block assessment, so the addition of undisclosed income was deleted. Income returned in a belated return is not automatically treated as undisclosed income under section 158BB(1)(c) merely because it was filed after the search or due date, so that inclusion was rejected. The block assessment had to be completed within two years from the end of the month in which the last search authorisation was executed; as the order was passed after that period, it was time-barred and quashed. Case-Laws Income Tax Wed, 24 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69173