https://www.taxtmi.com/caselaws?id=71196 The Tribunal annulled the block assessment proceedings and deleted the additions made by the AO. It was concluded that the block assessment proceedings were void ab initio due to the absence of material indicating undisclosed income. The additions made without evidence found during the search were deemed unjustified, leading to their deletion. The Tribunal emphasized that assessments should be based on evidence from the search and material related to it, highlighting the importance of valid initiation of assessment proceedings and proper notice service under sections 158BC/158BD. en-us Thu, 10 Feb 2005 00:00:00 +0530 Wed, 18 Jul 2012 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71196 The Tribunal annulled the block assessment proceedings and deleted the additions made by the AO. It was concluded that the block assessment proceedings were void ab initio due to the absence of material indicating undisclosed income. The additions made without evidence found during the search were deemed unjustified, leading to their deletion. The Tribunal emphasized that assessments should be based on evidence from the search and material related to it, highlighting the importance of valid initiation of assessment proceedings and proper notice service under sections 158BC/158BD. Case-Laws Income Tax Thu, 10 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71196