https://www.taxtmi.com/caselaws?id=14287 In block assessment under Chapter XIV-B, undisclosed income must be computed from seized material and other evidence available under section 158BB(1). Section 145 cannot be used to estimate undisclosed income for a period not supported by seized documents, because that provision applies only after books or documents are rejected as unreliable or incapable of yielding true income. On the facts described, the tribunal's deletion of the estimated addition was upheld, and the High Court treated the matter as a pure finding of fact with no substantial question of law arising. en-us Mon, 22 Jan 2001 00:00:00 +0530 Tue, 06 Jan 2026 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14287 In block assessment under Chapter XIV-B, undisclosed income must be computed from seized material and other evidence available under section 158BB(1). Section 145 cannot be used to estimate undisclosed income for a period not supported by seized documents, because that provision applies only after books or documents are rejected as unreliable or incapable of yielding true income. On the facts described, the tribunal's deletion of the estimated addition was upheld, and the High Court treated the matter as a pure finding of fact with no substantial question of law arising. Case-Laws Income Tax Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14287