https://www.taxtmi.com/caselaws?id=103136 The Tribunal partly allowed the appeal, deleting significant additions made by the Assessing Officer (AO) and directing not to treat certain incomes as undisclosed for the block period. The Tribunal emphasized fairness and reliance on substantive evidence in block assessments, citing various case laws to support its decisions. Notable deletions included interest earned on an Income-tax refund, income estimated under section 145, and additions on account of unexplained liability towards crusher payable. The Tribunal also directed the AO to allow certain benefits and waived interest under section 158BFA due to circumstances beyond the assessee's control. en-us Fri, 27 Sep 2002 00:00:00 +0530 Mon, 20 Feb 2012 18:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103136 The Tribunal partly allowed the appeal, deleting significant additions made by the Assessing Officer (AO) and directing not to treat certain incomes as undisclosed for the block period. The Tribunal emphasized fairness and reliance on substantive evidence in block assessments, citing various case laws to support its decisions. Notable deletions included interest earned on an Income-tax refund, income estimated under section 145, and additions on account of unexplained liability towards crusher payable. The Tribunal also directed the AO to allow certain benefits and waived interest under section 158BFA due to circumstances beyond the assessee's control. Case-Laws Income Tax Fri, 27 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103136