https://www.taxtmi.com/caselaws?id=54994 The tribunal partly allowed the appeal, upholding the validity of the notice under section 158BC and the assessment despite procedural errors. However, it directed the deletion of the addition of undisclosed income for the block period as it was not detected during the search, emphasizing that only income discovered during or as a result of the search could be assessed as undisclosed income under section 158BC. en-us Thu, 13 Oct 2005 00:00:00 +0530 Sun, 06 Feb 2011 03:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54994 The tribunal partly allowed the appeal, upholding the validity of the notice under section 158BC and the assessment despite procedural errors. However, it directed the deletion of the addition of undisclosed income for the block period as it was not detected during the search, emphasizing that only income discovered during or as a result of the search could be assessed as undisclosed income under section 158BC. Case-Laws Income Tax Thu, 13 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54994