https://www.taxtmi.com/caselaws?id=118065 Income already disclosed through receipts subject to tax deduction at source and advance tax could not be assessed as undisclosed income in block assessment absent any search material showing concealment. The Tribunal noted that Chapter XIVB is confined to income found as a result of search, and no seized material supported the addition. The fact that the return was filed after the due date did not, by itself, convert disclosed income into undisclosed income, especially where the same income was also assessed in regular proceedings under section 143(3). The deletion of the addition was therefore upheld. en-us Fri, 02 Apr 2004 00:00:00 +0530 Thu, 28 Jun 2012 12:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118065 Income already disclosed through receipts subject to tax deduction at source and advance tax could not be assessed as undisclosed income in block assessment absent any search material showing concealment. The Tribunal noted that Chapter XIVB is confined to income found as a result of search, and no seized material supported the addition. The fact that the return was filed after the due date did not, by itself, convert disclosed income into undisclosed income, especially where the same income was also assessed in regular proceedings under section 143(3). The deletion of the addition was therefore upheld. Case-Laws Income Tax Fri, 02 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118065