https://www.taxtmi.com/caselaws?id=214083 In block assessment, limitation under section 158BE was treated as a mixed question of law and fact, and the respondent in an appeal under section 260A could not claim a cross-objection unless the statute expressly provided for it. The assessee had to prove the existence of a Hindu undivided family and its income, and the burden did not shift to the Assessing Officer merely on assertion. Unexplained investments, bank credits and advances arising from search material could be assessed as undisclosed income, while an amount already disclosed as sale proceeds could not be taxed again. A small vehicle-loan item was left undisturbed as too insignificant for interference. en-us Tue, 02 Feb 2010 00:00:00 +0530 Mon, 18 Jun 2012 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214083 In block assessment, limitation under section 158BE was treated as a mixed question of law and fact, and the respondent in an appeal under section 260A could not claim a cross-objection unless the statute expressly provided for it. The assessee had to prove the existence of a Hindu undivided family and its income, and the burden did not shift to the Assessing Officer merely on assertion. Unexplained investments, bank credits and advances arising from search material could be assessed as undisclosed income, while an amount already disclosed as sale proceeds could not be taxed again. A small vehicle-loan item was left undisturbed as too insignificant for interference. Case-Laws Income Tax Tue, 02 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214083