https://www.taxtmi.com/caselaws?id=272130 An unsigned, undated computer printout recovered from an employee's computer, described in its own notes as a projection and containing internal anomalies, could not by itself establish undisclosed income from flat sales in block assessment. Chapter XIV-B requires undisclosed income to be detected from search material with a live nexus to the search, and a loose or "dumb" document needs independent, reliable corroboration before it can support an addition. In the absence of examination of the author or purchasers and without tangible evidence of understatement of consideration, the addition was held unsustainable in law. en-us Fri, 26 Feb 2016 00:00:00 +0530 Thu, 14 May 2026 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272130 An unsigned, undated computer printout recovered from an employee's computer, described in its own notes as a projection and containing internal anomalies, could not by itself establish undisclosed income from flat sales in block assessment. Chapter XIV-B requires undisclosed income to be detected from search material with a live nexus to the search, and a loose or "dumb" document needs independent, reliable corroboration before it can support an addition. In the absence of examination of the author or purchasers and without tangible evidence of understatement of consideration, the addition was held unsustainable in law. Case-Laws Income Tax Fri, 26 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272130