https://www.taxtmi.com/caselaws?id=331130 The Court set aside the Tribunal's decision in favor of the assessee, ruling against the salary addition. It emphasized the need for concrete evidence in block assessments and criticized the lack of substantial proof beyond the wife's statement. The Court highlighted the revenue's failure to provide corroborative evidence and rejected the calculation of undisclosed income without a seized document basis. Relying on precedent, the Court deemed the extrapolation without proper linkage impermissible, ultimately quashing the salary addition for the entire block period. en-us Wed, 03 Aug 2016 00:00:00 +0530 Sat, 13 Aug 2016 12:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331130 The Court set aside the Tribunal's decision in favor of the assessee, ruling against the salary addition. It emphasized the need for concrete evidence in block assessments and criticized the lack of substantial proof beyond the wife's statement. The Court highlighted the revenue's failure to provide corroborative evidence and rejected the calculation of undisclosed income without a seized document basis. Relying on precedent, the Court deemed the extrapolation without proper linkage impermissible, ultimately quashing the salary addition for the entire block period. Case-Laws Income Tax Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331130