https://www.taxtmi.com/caselaws?id=12836 In a block assessment under Chapter XIV-B, undisclosed income must be computed for the entire block period on the basis of the statutory scheme in sections 158BA, 158BB and 158BC. Income of a previous year within that period cannot be excluded merely because it was below the taxable threshold or no return was filed. A note in Form No. 2B could not override the Act. The income for that year therefore had to be included in the block computation, and the issue was answered in favour of the Revenue. en-us Fri, 14 Dec 2001 00:00:00 +0530 Fri, 22 May 2009 12:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12836 In a block assessment under Chapter XIV-B, undisclosed income must be computed for the entire block period on the basis of the statutory scheme in sections 158BA, 158BB and 158BC. Income of a previous year within that period cannot be excluded merely because it was below the taxable threshold or no return was filed. A note in Form No. 2B could not override the Act. The income for that year therefore had to be included in the block computation, and the issue was answered in favour of the Revenue. Case-Laws Income Tax Fri, 14 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12836