https://www.taxtmi.com/caselaws?id=236343 In a block assessment under Chapter XIV-B, the HC treated the Tribunal's view as factual where seized material was examined alongside regular books and audited accounts, and most entries were already reflected in the assessee's records. Only a limited unexplained amount was found to represent undisclosed income, and the remaining additions were held to be matters of fact. As the revenue challenge did not raise any substantial question of law under section 260-A, the HC declined to interfere and upheld the Tribunal's factual conclusions. en-us Wed, 24 Jul 2013 00:00:00 +0530 Fri, 23 Aug 2013 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236343 In a block assessment under Chapter XIV-B, the HC treated the Tribunal's view as factual where seized material was examined alongside regular books and audited accounts, and most entries were already reflected in the assessee's records. Only a limited unexplained amount was found to represent undisclosed income, and the remaining additions were held to be matters of fact. As the revenue challenge did not raise any substantial question of law under section 260-A, the HC declined to interfere and upheld the Tribunal's factual conclusions. Case-Laws Income Tax Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236343