https://www.taxtmi.com/caselaws?id=15306 Chapter XIV-B search assessment and regular assessment under section 143(2) operate in different fields: the block procedure addresses undisclosed income for the block period, while regular assessment proceeds on the return and disclosed income. The Assessing Officer may continue the regular assessment for the same assessment year during pendency of block assessment proceedings, but income already falling within the block assessment cannot be taxed again in the regular assessment. The section 143(2) notice was therefore not required to be stayed, subject to this anti-duplication limit. en-us Mon, 16 Aug 1999 00:00:00 +0530 Thu, 01 Jan 2026 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15306 Chapter XIV-B search assessment and regular assessment under section 143(2) operate in different fields: the block procedure addresses undisclosed income for the block period, while regular assessment proceeds on the return and disclosed income. The Assessing Officer may continue the regular assessment for the same assessment year during pendency of block assessment proceedings, but income already falling within the block assessment cannot be taxed again in the regular assessment. The section 143(2) notice was therefore not required to be stayed, subject to this anti-duplication limit. Case-Laws Income Tax Mon, 16 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15306