https://www.taxtmi.com/caselaws?id=211301 The court upheld the validity of the notice issued under Section 158BC in respect of proceedings under Section 158BD, ruling in favor of the Revenue. However, the court sided with the assessee on the determination of undisclosed income during the block period, affirming the Tribunal's findings that there was no undisclosed income. As a result, the appeals were partly allowed, with the first substantial question of law decided in favor of the Revenue and the second substantial question of law decided in favor of the assessee. en-us Wed, 28 Sep 2011 00:00:00 +0530 Fri, 28 Jun 2013 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211301 The court upheld the validity of the notice issued under Section 158BC in respect of proceedings under Section 158BD, ruling in favor of the Revenue. However, the court sided with the assessee on the determination of undisclosed income during the block period, affirming the Tribunal's findings that there was no undisclosed income. As a result, the appeals were partly allowed, with the first substantial question of law decided in favor of the Revenue and the second substantial question of law decided in favor of the assessee. Case-Laws Income Tax Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211301