https://www.taxtmi.com/caselaws?id=103132 In block assessment, additions were deleted where search material did not conclusively establish undisclosed income of the assessee. Cash found at the premises was explained by contemporaneous statements and related business records, so the unexplained cash addition failed. Protective additions for alleged moped investment and marriage expenditure also failed because the record did not show clear proof that the assessee incurred those outlays, and the marriage-related addition was not properly arising from the earlier remand. The ruling reinforces that block assessment additions must rest on search-based material showing a direct nexus with the assessee. en-us Mon, 30 Sep 2002 00:00:00 +0530 Mon, 20 Feb 2012 18:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103132 In block assessment, additions were deleted where search material did not conclusively establish undisclosed income of the assessee. Cash found at the premises was explained by contemporaneous statements and related business records, so the unexplained cash addition failed. Protective additions for alleged moped investment and marriage expenditure also failed because the record did not show clear proof that the assessee incurred those outlays, and the marriage-related addition was not properly arising from the earlier remand. The ruling reinforces that block assessment additions must rest on search-based material showing a direct nexus with the assessee. Case-Laws Income Tax Mon, 30 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103132