https://www.taxtmi.com/caselaws?id=204647 Block assessment under Chapter XIV-B is confined to undisclosed income unearthed through search or requisition, so entries already reflected in regular books of account, without incriminating search material, cannot be added in that assessment. Additions based only on materials already on record and further inquiry were therefore excluded from block assessment. On surcharge, the proviso to Section 113 was treated as curative, with the result that surcharge was held leviable on tax computed under Section 113 even for a block period preceding the proviso's insertion. en-us Fri, 01 Jul 2011 00:00:00 +0530 Thu, 07 Jul 2011 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204647 Block assessment under Chapter XIV-B is confined to undisclosed income unearthed through search or requisition, so entries already reflected in regular books of account, without incriminating search material, cannot be added in that assessment. Additions based only on materials already on record and further inquiry were therefore excluded from block assessment. On surcharge, the proviso to Section 113 was treated as curative, with the result that surcharge was held leviable on tax computed under Section 113 even for a block period preceding the proviso's insertion. Case-Laws Income Tax Fri, 01 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204647