https://www.taxtmi.com/caselaws?id=206184 A block assessment under Chapter XIV-B must be founded on evidence found during search, and any other material used by the Assessing Officer must be relatable to that search evidence. Where additions were made mainly on statements and material not forming part of the search material from the assessee's premises, the block assessment could not be sustained. The Tribunal was therefore justified in setting aside the block assessment and allowing the Assessing Officer to proceed with regular assessment or reassessment in accordance with law. en-us Mon, 15 Nov 2010 00:00:00 +0530 Sat, 03 Sep 2011 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206184 A block assessment under Chapter XIV-B must be founded on evidence found during search, and any other material used by the Assessing Officer must be relatable to that search evidence. Where additions were made mainly on statements and material not forming part of the search material from the assessee's premises, the block assessment could not be sustained. The Tribunal was therefore justified in setting aside the block assessment and allowing the Assessing Officer to proceed with regular assessment or reassessment in accordance with law. Case-Laws Income Tax Mon, 15 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206184