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2007 (10) TMI 611 - DELHI HIGH COURTAdditions in the block assessment - undisclosed income - source of income not proved - HELD THAT:- Learned counsel for the assessee has drawn our attention to CIT v. Manoj Jain [2005 (11) TMI 58 - DELHI HIGH COURT] and CIT v. Jupiter Builders (P) Ltd.[2006 (9) TMI 127 - DELHI HIGH COURT]. In both these decisions, it has been held by this court that since Chapter XIV-B of the Act is a self-contained code with regard to assessment of search cases, no addition can be made on the basis of a DVO report when no evidence has been found during the course of the search to establish that the assessee has paid more than the disclosed consideration in purchase of the property. In the present case, apart from anything else, the assessing officer has not even referred the matter to the DVO and, therefore, there is absolutely no basis on which the addition has been made to the income of the assessee. We are, therefore, in agreement with the view expressed by the Tribunal that the addition could not have been made in the block assessment in respect of the assessee. No substantial question of law arises. The appeal is disposed of.
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