https://www.taxtmi.com/caselaws?id=11620 In a block assessment context, income could not be treated as undisclosed where the return-filing due date under section 139(1) had not expired on the date of search. The Tribunal's view was that the disputed income related to a period for which the assessee still had time to file the return, so it did not fall within the block assessment ambit as undisclosed income. On the Revenue's section 260A challenge, the High Court found no substantial question of law arising from the Tribunal's order and upheld the exclusion of the addition for the block period. en-us Thu, 03 Jul 2003 00:00:00 +0530 Tue, 02 Feb 2010 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11620 In a block assessment context, income could not be treated as undisclosed where the return-filing due date under section 139(1) had not expired on the date of search. The Tribunal's view was that the disputed income related to a period for which the assessee still had time to file the return, so it did not fall within the block assessment ambit as undisclosed income. On the Revenue's section 260A challenge, the High Court found no substantial question of law arising from the Tribunal's order and upheld the exclusion of the addition for the block period. Case-Laws Income Tax Thu, 03 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11620