https://www.taxtmi.com/highlights?id=19199 Block assessment - In the absence of existence of any cogent material which demonstrates the undisclosed income belonging to the person other than the searched person, the proceedings initiated u/s 158BD and consequent block assessment are invalid - AT en-us Sat, 05 Jul 2014 13:07:20 +0530 Sat, 05 Jul 2014 13:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=19199 Block assessment - In the absence of existence of any cogent material which demonstrates the undisclosed income belonging to the person other than the searched person, the proceedings initiated u/s 158BD and consequent block assessment are invalid - AT Highlights Income Tax Sat, 05 Jul 2014 13:07:20 +0530 https://www.taxtmi.com/highlights?id=19199