https://www.taxtmi.com/caselaws?id=3188 In block assessment proceedings, a seized loose sheet treated as a dumb document could not, by itself, support an addition of undisclosed income where no corroborative material linked the figures to any transaction of the assessee. The court noted that the presumption under section 132(4A) was insufficient without evidentiary support, and the paper could not establish undisclosed income within the meaning of section 158B. The Tribunal's deletion of the addition was upheld because it turned on appreciation of evidence and disclosed no legal infirmity. On that basis, no substantial question of law arose under section 260-A. en-us Tue, 22 May 2007 00:00:00 +0530 Wed, 12 Aug 2026 15:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3188 In block assessment proceedings, a seized loose sheet treated as a dumb document could not, by itself, support an addition of undisclosed income where no corroborative material linked the figures to any transaction of the assessee. The court noted that the presumption under section 132(4A) was insufficient without evidentiary support, and the paper could not establish undisclosed income within the meaning of section 158B. The Tribunal's deletion of the addition was upheld because it turned on appreciation of evidence and disclosed no legal infirmity. On that basis, no substantial question of law arose under section 260-A. Case-Laws Income Tax Tue, 22 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3188