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![No Scope for Extrapolate and Estimate Undisclosed Income for Block Assessment Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Undisclosed-Income-Block-Assessment-Proceedings-ITAT-Taxscan.jpeg "No Scope for Extrapolate and Estimate Undisclosed Income for Block Assessment Proceedings: ITAT [Read Order]")
No Scope for Extrapolate and Estimate Undisclosed Income for Block Assessment Proceedings: ITAT [Read Order]
The Chennai bench of Income Tax Appellate Tribunal has held that no scope for extrapolate and estimate undisclosed income for block assessment...
![Block Assessment is Invalid in the absence of Satisfaction recorded by AO of Searched Party: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/10/Assessment-Taxscan.jpg "Block Assessment is Invalid in the absence of Satisfaction recorded by AO of Searched Party: ITAT [Read Order]")
![SC Confirms Block Assessment since ‘Reasons to believe’ shall not be disclosed for Search Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan-min.jpg "SC Confirms Block Assessment since ‘Reasons to believe’ shall not be disclosed for Search Proceedings [Read Order]")
![Block Assessment without Valid Search Warrant is Invalid: ITAT Delhi [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Block Assessment without Valid Search Warrant is Invalid: ITAT Delhi [Read Order]")
![Block Assessment based on Statement of an Employee of Assessee u/s 133A alone is invalid in absence of Any other ‘incriminating material’: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-Tax-Scan-1.jpg "Block Assessment based on Statement of an Employee of Assessee u/s 133A alone is invalid in absence of Any other ‘incriminating material’: Delhi HC [Read Judgment]")
Block Assessment in the name of a Dead Person is Valid if No Objection was raised at the Time of Notice: SC [Read Order]
The two-judge bench of the Supreme court, recently ruled that assessment under secton 158BC of the Income Tax Act made in the name of a dead person cannot be held as invalid if no objection were...
![Block Assessment in the name of a Dead Person is Valid if No Objection was raised at the Time of Notice: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/08/Supreme-Court-of-India-Taxscan.jpg "Block Assessment in the name of a Dead Person is Valid if No Objection was raised at the Time of Notice: SC [Read Order]")