https://www.taxtmi.com/caselaws?id=35079 Income of a previous year below the taxable limit cannot be included as undisclosed income in block assessment merely because no return was filed under section 139; if, after Tribunal deletions or reconsideration on remand, an assessment year falls below the taxable limit, it must be excluded from the block period computation. Additions based on assets said to have been acquired by the assessee's parents, and the related burden of proof argument, were upheld as factual findings drawn from search material and explanations. No substantial question of law arose under section 260A, so the factual conclusions stood. en-us Mon, 17 Dec 2007 00:00:00 +0530 Sat, 19 Dec 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35079 Income of a previous year below the taxable limit cannot be included as undisclosed income in block assessment merely because no return was filed under section 139; if, after Tribunal deletions or reconsideration on remand, an assessment year falls below the taxable limit, it must be excluded from the block period computation. Additions based on assets said to have been acquired by the assessee's parents, and the related burden of proof argument, were upheld as factual findings drawn from search material and explanations. No substantial question of law arose under section 260A, so the factual conclusions stood. Case-Laws Income Tax Mon, 17 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35079