https://www.taxtmi.com/caselaws?id=121055 A Tribunal may admit a purely legal additional ground in block assessment when the material facts are already on record and no further fact-finding is needed. Credit against search-based additions for foreign remittances was refused because the assessee did not prove the remitters' identity, creditworthiness, genuineness, or any direct linkage between those funds and the assets found. Credit was allowed, however, for assets stated to have been inherited from the father, as the explanation was specific and remained unrebutted by contrary material. The block addition was thus reduced only to that limited extent. en-us Fri, 15 Jun 2007 00:00:00 +0530 Tue, 28 Jun 2016 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121055 A Tribunal may admit a purely legal additional ground in block assessment when the material facts are already on record and no further fact-finding is needed. Credit against search-based additions for foreign remittances was refused because the assessee did not prove the remitters' identity, creditworthiness, genuineness, or any direct linkage between those funds and the assets found. Credit was allowed, however, for assets stated to have been inherited from the father, as the explanation was specific and remained unrebutted by contrary material. The block addition was thus reduced only to that limited extent. Case-Laws Income Tax Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121055