https://www.taxtmi.com/caselaws?id=176349 The Tribunal allowed the assessee's appeals and dismissed the Revenue's appeals, directing the AO to determine the undisclosed income as per the appellate order, which may result in determining the undisclosed income at Nil. The Tribunal emphasized that the determination of undisclosed income in block assessment must be based on seized material and in accordance with the provisions of the Act. en-us Wed, 28 Sep 2011 00:00:00 +0530 Tue, 10 Oct 2017 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176349 The Tribunal allowed the assessee's appeals and dismissed the Revenue's appeals, directing the AO to determine the undisclosed income as per the appellate order, which may result in determining the undisclosed income at Nil. The Tribunal emphasized that the determination of undisclosed income in block assessment must be based on seized material and in accordance with the provisions of the Act. Case-Laws Income Tax Wed, 28 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176349