https://www.taxtmi.com/caselaws?id=57241 The Tribunal partly allowed both appeals, remanding several issues to the CIT(A) for reconsideration in light of the retrospective amendment allowing the application of Section 145 to block assessments. The Tribunal upheld the deletion of additions for undisclosed income based on unaccounted transactions and seized documents, computer floppies, income from special medical camps, educational expenses, building construction, foreign trip expenditure, and unexplained jewellery. Additionally, the Tribunal confirmed the non-levy of surcharge on tax for undisclosed income. en-us Tue, 31 May 2005 00:00:00 +0530 Thu, 09 Dec 2010 11:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57241 The Tribunal partly allowed both appeals, remanding several issues to the CIT(A) for reconsideration in light of the retrospective amendment allowing the application of Section 145 to block assessments. The Tribunal upheld the deletion of additions for undisclosed income based on unaccounted transactions and seized documents, computer floppies, income from special medical camps, educational expenses, building construction, foreign trip expenditure, and unexplained jewellery. Additionally, the Tribunal confirmed the non-levy of surcharge on tax for undisclosed income. Case-Laws Income Tax Tue, 31 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57241