https://www.taxtmi.com/caselaws?id=13738 Block assessment under Chapter XIV-B can proceed separately from regular assessment, but a tribunal must first determine whether the disputed receipt constitutes undisclosed income for block purposes. Where that essential finding is absent, the court cannot properly decide the legal issue, and the matter requires fresh adjudication. Here, the tribunal had not recorded a finding on the nature of the disputed film-distribution receipts or their relationship to the regular assessment, so the order was set aside and the matter remitted for reconsideration after hearing the assessee. en-us Tue, 17 Jul 2007 00:00:00 +0530 Wed, 31 Dec 2014 19:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13738 Block assessment under Chapter XIV-B can proceed separately from regular assessment, but a tribunal must first determine whether the disputed receipt constitutes undisclosed income for block purposes. Where that essential finding is absent, the court cannot properly decide the legal issue, and the matter requires fresh adjudication. Here, the tribunal had not recorded a finding on the nature of the disputed film-distribution receipts or their relationship to the regular assessment, so the order was set aside and the matter remitted for reconsideration after hearing the assessee. Case-Laws Income Tax Tue, 17 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13738