https://www.taxtmi.com/caselaws?id=79022 The Tribunal held that the Assessing Officer cannot merge disclosed income from regular returns into block assessment under Section 158BC of the Income Tax Act. Section 158BB specifically pertains to undisclosed income of the block period based on evidence from search and seizure, excluding disclosed income in regular returns. The Tribunal's interpretation was upheld, emphasizing the need to adhere to the Act's provisions. en-us Mon, 02 Aug 2010 00:00:00 +0530 Thu, 30 Dec 2010 23:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79022 The Tribunal held that the Assessing Officer cannot merge disclosed income from regular returns into block assessment under Section 158BC of the Income Tax Act. Section 158BB specifically pertains to undisclosed income of the block period based on evidence from search and seizure, excluding disclosed income in regular returns. The Tribunal's interpretation was upheld, emphasizing the need to adhere to the Act's provisions. Case-Laws Income Tax Mon, 02 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79022