https://www.taxtmi.com/caselaws?id=269064 Block assessment under Chapter XIV-B is confined to undisclosed income detected from search material and cannot be used as a substitute for regular assessment. Additions based only on enquiries made after the search, without linkage to material unearthed during search, fall outside that limited jurisdiction. The disputed additions were therefore unsustainable in block assessment and were deleted in favour of the assessee. en-us Tue, 17 Nov 2015 00:00:00 +0530 Tue, 31 Jan 2017 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269064 Block assessment under Chapter XIV-B is confined to undisclosed income detected from search material and cannot be used as a substitute for regular assessment. Additions based only on enquiries made after the search, without linkage to material unearthed during search, fall outside that limited jurisdiction. The disputed additions were therefore unsustainable in block assessment and were deleted in favour of the assessee. Case-Laws Income Tax Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269064