https://www.taxtmi.com/caselaws?id=252229 The court dismissed the appeals, affirming the Tribunal's decision to set aside the assessing officer's findings. It emphasized strict adherence to statutory provisions in block assessments, stating disclosed items in returns cannot be treated as undisclosed income. The judgment stressed limiting the assessing officer's authority to prevent undue hardship to assessees. Miscellaneous petitions in the appeals were disposed of without costs. en-us Thu, 31 Jul 2014 00:00:00 +0530 Wed, 15 Oct 2014 07:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252229 The court dismissed the appeals, affirming the Tribunal's decision to set aside the assessing officer's findings. It emphasized strict adherence to statutory provisions in block assessments, stating disclosed items in returns cannot be treated as undisclosed income. The judgment stressed limiting the assessing officer's authority to prevent undue hardship to assessees. Miscellaneous petitions in the appeals were disposed of without costs. Case-Laws Income Tax Thu, 31 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252229