https://www.taxtmi.com/caselaws?id=184849 The HC dismissed the assessee's appeal under Section 260A of the IT Act, upholding the AO and ITAT's decision. The Court determined that the income from the sale of land was undisclosed, as it was not recorded in the books before the search date, thereby justifying the block assessment and higher tax rates. en-us Mon, 03 Jan 2005 00:00:00 +0530 Tue, 18 Jun 2024 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184849 The HC dismissed the assessee's appeal under Section 260A of the IT Act, upholding the AO and ITAT's decision. The Court determined that the income from the sale of land was undisclosed, as it was not recorded in the books before the search date, thereby justifying the block assessment and higher tax rates. Case-Laws Income Tax Mon, 03 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184849