https://www.taxtmi.com/caselaws?id=60634 Block-assessment computation of undisclosed income under Chapter XIV-B is a self-contained special regime. Income already returned before the search could not be treated as undisclosed without proper factual basis, so that issue was restored for fresh consideration with regard to the filed return. General reliefs available in regular assessment were excluded from this special scheme: deductions under Chapter VI-A were held inapplicable to undisclosed income computed for the block period, and rebate under section 88 was also unavailable because the special block-assessment rate under section 113 did not expressly permit it. en-us Tue, 27 May 1997 00:00:00 +0530 Fri, 07 Jan 2011 12:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60634 Block-assessment computation of undisclosed income under Chapter XIV-B is a self-contained special regime. Income already returned before the search could not be treated as undisclosed without proper factual basis, so that issue was restored for fresh consideration with regard to the filed return. General reliefs available in regular assessment were excluded from this special scheme: deductions under Chapter VI-A were held inapplicable to undisclosed income computed for the block period, and rebate under section 88 was also unavailable because the special block-assessment rate under section 113 did not expressly permit it. Case-Laws Income Tax Tue, 27 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60634