https://www.taxtmi.com/caselaws?id=183223 An estimated or survey-based disclosure relating to earlier years cannot be assessed in a later assessment year without material showing understatement of income in the year under appeal. Where no incriminating evidence, undisclosed asset, cash, or bullion is found, the addition cannot be sustained in that year and must be linked to the correct assessment years. On that basis, deletion of the Rs. 35 lakhs addition was upheld and the revenue's challenge failed. en-us Wed, 28 Dec 2011 00:00:00 +0530 Thu, 02 Jun 2016 10:13:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183223 An estimated or survey-based disclosure relating to earlier years cannot be assessed in a later assessment year without material showing understatement of income in the year under appeal. Where no incriminating evidence, undisclosed asset, cash, or bullion is found, the addition cannot be sustained in that year and must be linked to the correct assessment years. On that basis, deletion of the Rs. 35 lakhs addition was upheld and the revenue's challenge failed. Case-Laws Income Tax Wed, 28 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183223