https://www.taxtmi.com/caselaws?id=14463 In block assessment under Chapter XIV-B, undisclosed income found in a partner's case could not be directly assessed as the firm's undisclosed income. Where the Revenue sought to rely on material from a partner's residence against the firm, the special procedure under section 158BD had to be invoked before proceeding against the firm. Because that procedure was not followed, the block assessment on the firm was unsustainable in law. en-us Mon, 28 Feb 2000 00:00:00 +0530 Mon, 27 Jun 2016 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14463 In block assessment under Chapter XIV-B, undisclosed income found in a partner's case could not be directly assessed as the firm's undisclosed income. Where the Revenue sought to rely on material from a partner's residence against the firm, the special procedure under section 158BD had to be invoked before proceeding against the firm. Because that procedure was not followed, the block assessment on the firm was unsustainable in law. Case-Laws Income Tax Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14463