https://www.taxtmi.com/caselaws?id=119080 The Tribunal upheld the validity of the block assessment but deleted the additions of Rs. 67,125 and Rs. 75,000. The addition related to a site purchased by the assessee's son was deemed unwarranted as there was no concrete evidence linking it to the assessee. The addition of Rs. 75,000, based on estimated income, was found to be earned outside the block period and therefore not taxable under block assessment. Consequently, the Tribunal ruled in favor of the appellant, deleting the contested additions. en-us Wed, 30 Mar 2005 00:00:00 +0530 Sat, 07 Jul 2012 18:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119080 The Tribunal upheld the validity of the block assessment but deleted the additions of Rs. 67,125 and Rs. 75,000. The addition related to a site purchased by the assessee's son was deemed unwarranted as there was no concrete evidence linking it to the assessee. The addition of Rs. 75,000, based on estimated income, was found to be earned outside the block period and therefore not taxable under block assessment. Consequently, the Tribunal ruled in favor of the appellant, deleting the contested additions. Case-Laws Income Tax Wed, 30 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119080