https://www.taxtmi.com/caselaws?id=11330 In block assessment, income of a year falling within the block period cannot be treated as undisclosed income merely because the return was not filed if that income was not otherwise taxable for the relevant assessment year. The 1995 amendment to section 158BC of the Income-tax Act, 1961 was treated as reflecting this legislative intent. The remaining issues were factual, based on appreciation of evidence, and no substantial question of law arose under section 260A. On that basis, interference in appeal was not warranted. en-us Wed, 10 Sep 2003 00:00:00 +0530 Thu, 06 Aug 2009 19:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11330 In block assessment, income of a year falling within the block period cannot be treated as undisclosed income merely because the return was not filed if that income was not otherwise taxable for the relevant assessment year. The 1995 amendment to section 158BC of the Income-tax Act, 1961 was treated as reflecting this legislative intent. The remaining issues were factual, based on appreciation of evidence, and no substantial question of law arose under section 260A. On that basis, interference in appeal was not warranted. Case-Laws Income Tax Wed, 10 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11330