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2006 (1) TMI 73 - PUNJAB AND HARYANA HIGH COURTBlock Assessment - "Whether Tribunal was justified in upholding the addition of Rs. 50,000 on the true interpretation of the provisions of Chapter XIV-B for making an assessment of undisclosed income for the block period without being based on any evidence or material found during the course of the search relatable to this addition of Rs. 50,000?" - it cannot be said that determination of the undisclosed income from catering business for the block period is based on extraneous material, as is sought to be pleaded by learned counsel for the assessee. - in the absence of any infirmity in the appreciation of evidence by the Tribunal, no substantial question of law arises from its order – appeal dismissed
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