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Assistant Commissioner of Income Vs. Ambica Food Industries Ltd.

Court : Income Tax Appellate Tribunal ITAT Hyderabad

Reported in : (2007)110TTJ(Hyd.)680

..... representative, firstly on the ground that in the said judgment, the provisions of assessment for the block period have not been considered including section 158bb of the it act. secondly, the estimation was only for the year and material found was for part of that year. facts of that case are not that the estimate was ..... undisclosed income' includes money, bullion, jewellery etc., only if they represent income or property which has not been or would not have been disclosed for the purposes of this act. therefore, we find that even though 'disclosed income' is defined in an 'inclusive' manner, the scope and extent of the term 'undisclosed income' for the purposes of ..... computation of undisclosed income to be the aggregate of the total income of the previous falling within the block period computed in accordance with the provisions of this act, on the basis of evidence found as a result of search or requisition of books of account or other documents and such other materials or information as .....