https://www.taxtmi.com/caselaws?id=212570 The court dismissed the appeal against the order in the Miscellaneous Petition for block assessment years 1989-90 to 1999-2000. The Assessing Officer's additions of undisclosed income from the sale of a plot and undisclosed professional income were deleted by the Appellate Authority. The court upheld this decision, ruling that the estimation of income should be based on material found during the search. The additions made by the Assessing Officer regarding unexplained investments in land were also deleted, as the evidence provided was not conclusive. The court returned the original records to the appellants' counsel. en-us Wed, 30 Nov 2011 00:00:00 +0530 Tue, 20 Nov 2012 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212570 The court dismissed the appeal against the order in the Miscellaneous Petition for block assessment years 1989-90 to 1999-2000. The Assessing Officer's additions of undisclosed income from the sale of a plot and undisclosed professional income were deleted by the Appellate Authority. The court upheld this decision, ruling that the estimation of income should be based on material found during the search. The additions made by the Assessing Officer regarding unexplained investments in land were also deleted, as the evidence provided was not conclusive. The court returned the original records to the appellants' counsel. Case-Laws Income Tax Wed, 30 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212570