https://www.taxtmi.com/caselaws?id=377245 The court upheld the validity of the assessment under Section 158BD, finding that the satisfaction recorded in the son's case justified initiating proceedings against the mother. Despite challenges citing Supreme Court and High Court decisions, the block assessment was sustained based on the Tribunal's findings. The court determined that the Tribunal's directions were sufficient to initiate proceedings against the mother, in accordance with mandatory provisions. The addition of undisclosed income based on sworn statements was deemed valid, leading to the dismissal of the appeal without costs. en-us Tue, 05 Mar 2019 00:00:00 +0530 Thu, 12 Mar 2020 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377245 The court upheld the validity of the assessment under Section 158BD, finding that the satisfaction recorded in the son's case justified initiating proceedings against the mother. Despite challenges citing Supreme Court and High Court decisions, the block assessment was sustained based on the Tribunal's findings. The court determined that the Tribunal's directions were sufficient to initiate proceedings against the mother, in accordance with mandatory provisions. The addition of undisclosed income based on sworn statements was deemed valid, leading to the dismissal of the appeal without costs. Case-Laws Income Tax Tue, 05 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377245