https://www.taxtmi.com/caselaws?id=786947 The petition challenged jurisdiction of the Assessing Officer to pass an assessment and penalties post-search, invoking abatement under the Chapter XIV-B scheme; the court applied the Chapter XIV-B framework (including the definition of block period and abatement provision) and required that abatement attach only where the pending assessment year falls within the block period and the assessment is confined to 'total undisclosed income' discovered in the search. The factual record did not establish discovery of the petitioner's individual undisclosed income in the search or satisfaction of Chapter XIV-B conditions, so the court declined extraordinary writ relief and upheld the AO's jurisdiction to proceed. en-us Wed, 18 Feb 2026 00:00:00 +0530 Mon, 23 Feb 2026 07:38:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786947 The petition challenged jurisdiction of the Assessing Officer to pass an assessment and penalties post-search, invoking abatement under the Chapter XIV-B scheme; the court applied the Chapter XIV-B framework (including the definition of block period and abatement provision) and required that abatement attach only where the pending assessment year falls within the block period and the assessment is confined to 'total undisclosed income' discovered in the search. The factual record did not establish discovery of the petitioner's individual undisclosed income in the search or satisfaction of Chapter XIV-B conditions, so the court declined extraordinary writ relief and upheld the AO's jurisdiction to proceed. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786947