https://www.taxtmi.com/caselaws?id=57596 Where the same income for the same assessee and assessment year had already been brought to tax in regular assessment on material available to the Assessing Officer, it could not be assessed again in block proceedings merely by treating one addition as protective and the other as substantive. The Tribunal also held that estimates of commission and excess agricultural income could not survive as undisclosed income in block assessment unless supported by seized material. On that footing, the regular assessment addition was sustained, while the block assessment additions were deleted for double taxation and absence of fresh incriminating material. en-us Tue, 24 Apr 2001 00:00:00 +0530 Sat, 11 Dec 2010 10:20:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57596 Where the same income for the same assessee and assessment year had already been brought to tax in regular assessment on material available to the Assessing Officer, it could not be assessed again in block proceedings merely by treating one addition as protective and the other as substantive. The Tribunal also held that estimates of commission and excess agricultural income could not survive as undisclosed income in block assessment unless supported by seized material. On that footing, the regular assessment addition was sustained, while the block assessment additions were deleted for double taxation and absence of fresh incriminating material. Case-Laws Income Tax Tue, 24 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57596