https://www.taxtmi.com/caselaws?id=71605 The case involved challenges to the validity of the assessment order, addition of income from plot sales, and the scope of estimating undisclosed income under Chapter XIV-B. The decision allowed the appeal in part, directing the Assessing Officer to restrict additions based on seized material and recompute undisclosed income in accordance with the directive. The judgment clarified the applicability of section 145 and the scope of estimation under section 143 in assessing undisclosed income, ultimately leading to a partial allowance of the appeals. en-us Fri, 08 Oct 1999 00:00:00 +0530 Tue, 26 Apr 2011 10:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71605 The case involved challenges to the validity of the assessment order, addition of income from plot sales, and the scope of estimating undisclosed income under Chapter XIV-B. The decision allowed the appeal in part, directing the Assessing Officer to restrict additions based on seized material and recompute undisclosed income in accordance with the directive. The judgment clarified the applicability of section 145 and the scope of estimation under section 143 in assessing undisclosed income, ultimately leading to a partial allowance of the appeals. Case-Laws Income Tax Fri, 08 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71605