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    <title>2013 (1) TMI 13 - MADRAS HIGH COURT</title>
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    <description>The High Court partly allowed the appeal, remanding the issue of undisclosed investment in jewellery back to the Tribunal for reconsideration. Assessments related to investments in immovable properties, shares, and Tandal business were confirmed as not suitable for block assessment but could be pursued under regular assessment procedures. The investment in shares worth Rs.4,00,000/- was upheld as admitted unexplained income.</description>
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      <description>The High Court partly allowed the appeal, remanding the issue of undisclosed investment in jewellery back to the Tribunal for reconsideration. Assessments related to investments in immovable properties, shares, and Tandal business were confirmed as not suitable for block assessment but could be pursued under regular assessment procedures. The investment in shares worth Rs.4,00,000/- was upheld as admitted unexplained income.</description>
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