https://www.taxtmi.com/caselaws?id=211872 HC upheld the assessing officer's block-assessment additions, finding the assessee's sworn admissions and title deeds seized in search established undisclosed income and discharged the department's burden. The Tribunal's deletion of personal-expenditure additions was reversed as improper, since purchases and personal-expenditure additions are distinct and the assessee's parents' payments did not satisfactorily explain the years 1989-90 to 1992-93. A Rs.3 lakh addition for 1993-94 was also sustained where the assessee produced no credible evidence and offered contradictory explanations about the source of funds. en-us Fri, 23 Dec 2011 00:00:00 +0530 Sat, 13 Sep 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211872 HC upheld the assessing officer's block-assessment additions, finding the assessee's sworn admissions and title deeds seized in search established undisclosed income and discharged the department's burden. The Tribunal's deletion of personal-expenditure additions was reversed as improper, since purchases and personal-expenditure additions are distinct and the assessee's parents' payments did not satisfactorily explain the years 1989-90 to 1992-93. A Rs.3 lakh addition for 1993-94 was also sustained where the assessee produced no credible evidence and offered contradictory explanations about the source of funds. Case-Laws Income Tax Fri, 23 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211872