https://www.taxtmi.com/caselaws?id=370914 The court upheld the Tribunal's decision to nullify the block assessment, ruling in favor of the assessee and against the Revenue. The court emphasized the importance of concrete evidence to support claims of undisclosed income and highlighted the need for a thorough assessment of facts before imposing block assessments. The appeal was dismissed without costs awarded. en-us Thu, 01 Nov 2018 00:00:00 +0530 Mon, 26 Nov 2018 07:58:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370914 The court upheld the Tribunal's decision to nullify the block assessment, ruling in favor of the assessee and against the Revenue. The court emphasized the importance of concrete evidence to support claims of undisclosed income and highlighted the need for a thorough assessment of facts before imposing block assessments. The appeal was dismissed without costs awarded. Case-Laws Income Tax Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370914