https://www.taxtmi.com/caselaws?id=213252 A respondent in a section 260A appeal cannot invoke the CPC to raise a substantive cross-objection unless the statute permits it, and a limitation plea under section 158BE was not accepted on the facts because the assessee's conduct in the assessment proceedings undermined it. The assessee also failed to prove a genuine HUF with independent income, so the burden remained on the assessee to explain the source of investments. In block assessment, unexplained construction valuation, advances, peak bank credits and similar items could be assessed as undisclosed income where the explanation was inadequate; only the small vehicle-loan item and the amount already disclosed in the regular return before search were excluded from block addition. en-us Tue, 02 Feb 2010 00:00:00 +0530 Tue, 15 May 2012 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213252 A respondent in a section 260A appeal cannot invoke the CPC to raise a substantive cross-objection unless the statute permits it, and a limitation plea under section 158BE was not accepted on the facts because the assessee's conduct in the assessment proceedings undermined it. The assessee also failed to prove a genuine HUF with independent income, so the burden remained on the assessee to explain the source of investments. In block assessment, unexplained construction valuation, advances, peak bank credits and similar items could be assessed as undisclosed income where the explanation was inadequate; only the small vehicle-loan item and the amount already disclosed in the regular return before search were excluded from block addition. Case-Laws Income Tax Tue, 02 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213252