https://www.taxtmi.com/caselaws?id=327746 Materials recovered during a survey may be used in block assessment where they are found from premises under the assessee's control, are relied upon by the assessee in explaining undisclosed income, and are relatable to the search evidence. The Court held that a protection enacted for the assessee's benefit can be waived by the assessee, and that relevant evidence is not excluded merely because the search may have been irregular or unlawful. On those facts, the Madras High Court ruling cited by the assessee was held inapplicable, and deletion of the addition was found unsustainable; the addition was restored. en-us Thu, 28 Apr 2016 00:00:00 +0530 Fri, 03 Feb 2017 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327746 Materials recovered during a survey may be used in block assessment where they are found from premises under the assessee's control, are relied upon by the assessee in explaining undisclosed income, and are relatable to the search evidence. The Court held that a protection enacted for the assessee's benefit can be waived by the assessee, and that relevant evidence is not excluded merely because the search may have been irregular or unlawful. On those facts, the Madras High Court ruling cited by the assessee was held inapplicable, and deletion of the addition was found unsustainable; the addition was restored. Case-Laws Income Tax Thu, 28 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327746