https://www.taxtmi.com/caselaws?id=32168 Block assessment under Chapter XIV-B is confined to undisclosed income found as a result of search or requisition, and cannot be expanded to include income detected later through independent investigation, survey, or post-search material unless it is traceable to evidence unearthed during the search. Sections 158BC and 158BB create a special and limited procedure that is not a substitute for regular assessment. On that basis, an addition founded only on material discovered after the search was impermissible, and the Tribunal's deletion of the block assessment addition was affirmed against the Revenue. en-us Mon, 24 Nov 2008 00:00:00 +0530 Thu, 22 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32168 Block assessment under Chapter XIV-B is confined to undisclosed income found as a result of search or requisition, and cannot be expanded to include income detected later through independent investigation, survey, or post-search material unless it is traceable to evidence unearthed during the search. Sections 158BC and 158BB create a special and limited procedure that is not a substitute for regular assessment. On that basis, an addition founded only on material discovered after the search was impermissible, and the Tribunal's deletion of the block assessment addition was affirmed against the Revenue. Case-Laws Income Tax Mon, 24 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32168