https://www.taxtmi.com/caselaws?id=57296 Block assessment additions for low household withdrawals require search-related material or other concrete evidence available to the Assessing Officer; a plausible estimate or presumption cannot establish undisclosed income. The low-withdrawal addition was therefore deleted because no seized material or concrete basis showed that household expenditure exceeded recorded withdrawals. Additions for jewellery, interest, an air-conditioner, and repair or sofa expenses require verification against undisclosed income already declared for the block period. No separate addition should survive where those items are covered by the declared undisclosed income. en-us Mon, 01 Sep 2003 00:00:00 +0530 Mon, 18 Jun 2012 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57296 Block assessment additions for low household withdrawals require search-related material or other concrete evidence available to the Assessing Officer; a plausible estimate or presumption cannot establish undisclosed income. The low-withdrawal addition was therefore deleted because no seized material or concrete basis showed that household expenditure exceeded recorded withdrawals. Additions for jewellery, interest, an air-conditioner, and repair or sofa expenses require verification against undisclosed income already declared for the block period. No separate addition should survive where those items are covered by the declared undisclosed income. Case-Laws Income Tax Mon, 01 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57296