https://www.taxtmi.com/caselaws?id=116704 In block assessment proceedings, a pure question of law based on material already on record may be admitted without fresh evidence, and search-linked additions must rest on seized material or reliable evidence. On that basis, unsupported estimates for earlier household expenses and an ad hoc share investment addition were deleted, a separate repair addition was treated as duplicative, and bank interest below the taxable threshold was not sustained as undisclosed income. Additions for bank deposits were substantially sustained but reduced for explained withdrawals and customary gifts, while agreed additions in the son's case were confirmed. en-us Wed, 21 Jan 2004 00:00:00 +0530 Fri, 15 Jun 2012 11:14:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116704 In block assessment proceedings, a pure question of law based on material already on record may be admitted without fresh evidence, and search-linked additions must rest on seized material or reliable evidence. On that basis, unsupported estimates for earlier household expenses and an ad hoc share investment addition were deleted, a separate repair addition was treated as duplicative, and bank interest below the taxable threshold was not sustained as undisclosed income. Additions for bank deposits were substantially sustained but reduced for explained withdrawals and customary gifts, while agreed additions in the son's case were confirmed. Case-Laws Income Tax Wed, 21 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116704