https://www.taxtmi.com/caselaws?id=184565 In block assessment under Chapter XIV-B, additions must be supported by material found during search or by information directly relatable to that search; mere conjecture, estimate, or a statement that does not specifically link the assessee to undisclosed income is insufficient. Where the seized material did not show bogus sales or higher sale realisation, the sales were recorded in the regular books, and receipts were by cheque, the Tribunal was right to delete the addition and the block assessment could not be sustained. en-us Tue, 28 Sep 2010 00:00:00 +0530 Tue, 12 Jul 2016 17:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184565 In block assessment under Chapter XIV-B, additions must be supported by material found during search or by information directly relatable to that search; mere conjecture, estimate, or a statement that does not specifically link the assessee to undisclosed income is insufficient. Where the seized material did not show bogus sales or higher sale realisation, the sales were recorded in the regular books, and receipts were by cheque, the Tribunal was right to delete the addition and the block assessment could not be sustained. Case-Laws Income Tax Tue, 28 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184565