https://www.taxtmi.com/caselaws?id=118958 The Tribunal dismissed the revenue's appeal regarding the deletion of additions of Rs. 1,25,000 and Rs. 74,000. The additions were based on post-search inquiries without evidence found during the search, not falling under Chapter XIV-B. The CIT(A) deleted the additions as they lacked nexus with the search, following precedents and legal provisions. The revenue's challenge was rejected, affirming that undisclosed income in block assessment must be supported by evidence from the search itself. en-us Thu, 14 Jul 2005 00:00:00 +0530 Sat, 07 Jul 2012 10:22:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118958 The Tribunal dismissed the revenue's appeal regarding the deletion of additions of Rs. 1,25,000 and Rs. 74,000. The additions were based on post-search inquiries without evidence found during the search, not falling under Chapter XIV-B. The CIT(A) deleted the additions as they lacked nexus with the search, following precedents and legal provisions. The revenue's challenge was rejected, affirming that undisclosed income in block assessment must be supported by evidence from the search itself. Case-Laws Income Tax Thu, 14 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118958