https://www.taxtmi.com/caselaws?id=14350 Section 158BB(1)(c) of the Income-tax Act is explained as a special block-assessment rule for search cases that operates notwithstanding the general return-filing provisions. The provision treats income not disclosed by the due date as undisclosed income and does not permit a person searched after non-disclosure to rely on a belated return under section 139(4). The analysis reasons that filing a return is the legally relevant mode of disclosure and that advance tax payment alone does not amount to disclosure. On that basis, the classification is said to be rational and non-discriminatory within the search-assessment class, and the provision is upheld as constitutionally valid. en-us Thu, 26 Nov 1998 00:00:00 +0530 Wed, 15 Jul 2009 13:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14350 Section 158BB(1)(c) of the Income-tax Act is explained as a special block-assessment rule for search cases that operates notwithstanding the general return-filing provisions. The provision treats income not disclosed by the due date as undisclosed income and does not permit a person searched after non-disclosure to rely on a belated return under section 139(4). The analysis reasons that filing a return is the legally relevant mode of disclosure and that advance tax payment alone does not amount to disclosure. On that basis, the classification is said to be rational and non-discriminatory within the search-assessment class, and the provision is upheld as constitutionally valid. Case-Laws Income Tax Thu, 26 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14350