https://www.taxtmi.com/caselaws?id=233749 Income disclosed in a regular return filed within the permissible time could not be treated as undisclosed income for the block period under Chapter XIV-B of the Income-tax Act, 1961. The material on record showed that the assessee had filed the return within time and had disclosed the relevant income, and the appellate authority and Tribunal found that the income was within the taxable limit for that year. On those facts, the additions made by the Assessing Authority could not be brought to tax as undisclosed income, and the issue was answered in favour of the assessee. en-us Mon, 01 Apr 2013 00:00:00 +0530 Tue, 14 May 2013 13:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233749 Income disclosed in a regular return filed within the permissible time could not be treated as undisclosed income for the block period under Chapter XIV-B of the Income-tax Act, 1961. The material on record showed that the assessee had filed the return within time and had disclosed the relevant income, and the appellate authority and Tribunal found that the income was within the taxable limit for that year. On those facts, the additions made by the Assessing Authority could not be brought to tax as undisclosed income, and the issue was answered in favour of the assessee. Case-Laws Income Tax Mon, 01 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233749