https://www.taxtmi.com/caselaws?id=9687 HC held that for block assessment under section 158BB, only evidence "found" as a result of search or requisition of books/documents at the time of the search can be used to compute undisclosed income for the block period. Material collected during a section 133A survey cannot be isolated or treated as such qualifying evidence for computation. The statutory phrase "such other materials or information as are available with the Assessing Officer" must relate to search-derived evidence; extraneous materials cannot form the basis of block assessment. Revenue's appeal dismissed. en-us Tue, 17 Jan 2006 00:00:00 +0530 Fri, 19 Sep 2025 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9687 HC held that for block assessment under section 158BB, only evidence "found" as a result of search or requisition of books/documents at the time of the search can be used to compute undisclosed income for the block period. Material collected during a section 133A survey cannot be isolated or treated as such qualifying evidence for computation. The statutory phrase "such other materials or information as are available with the Assessing Officer" must relate to search-derived evidence; extraneous materials cannot form the basis of block assessment. Revenue's appeal dismissed. Case-Laws Income Tax Tue, 17 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9687