https://www.taxtmi.com/caselaws?id=55314 The appeal was allowed, and the additions made by the Assessing Officer for both assessment years were deleted. The Tribunal emphasized that undisclosed income in a block assessment must be based on material found during the search and not on estimates or assumptions. The dissenting opinion supporting the additions based on section 145 and corroborative evidence was overruled by the Third Member, resulting in the deletion of the additions. en-us Thu, 14 Nov 2002 00:00:00 +0530 Thu, 25 Nov 2010 13:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55314 The appeal was allowed, and the additions made by the Assessing Officer for both assessment years were deleted. The Tribunal emphasized that undisclosed income in a block assessment must be based on material found during the search and not on estimates or assumptions. The dissenting opinion supporting the additions based on section 145 and corroborative evidence was overruled by the Third Member, resulting in the deletion of the additions. Case-Laws Income Tax Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55314