https://www.taxtmi.com/caselaws?id=14119 HC dismissed the appeal, upholding the Tribunal's deletion of additions treated as undisclosed income in a block assessment. Court held Chapter XIV-B procedures (block assessment) apply only to income detected by search or requisition of books/documents; they are not a substitute for regular assessment. Because the undisclosed income was not determined from any seized or search-related material, section 158BA did not apply. Appointment of a special auditor did not validate treating the amounts as search-based undisclosed income. No substantial question of law warranted interference. en-us Thu, 15 Mar 2001 00:00:00 +0530 Mon, 06 Oct 2025 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14119 HC dismissed the appeal, upholding the Tribunal's deletion of additions treated as undisclosed income in a block assessment. Court held Chapter XIV-B procedures (block assessment) apply only to income detected by search or requisition of books/documents; they are not a substitute for regular assessment. Because the undisclosed income was not determined from any seized or search-related material, section 158BA did not apply. Appointment of a special auditor did not validate treating the amounts as search-based undisclosed income. No substantial question of law warranted interference. Case-Laws Income Tax Thu, 15 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14119