Undisclosed income beyond block period cannot be taxed

Issue before court:

• Whether undisclosed income can be taxed in the hands of assessee does not belong to block period.
• Whether addition can be made relying on undated & unsigned documents seized during search without proper enquiry by AO.

Brief Facts:

• A search and seizure proceedings were conducted on 28.2.2007 in the assessee’s premises. Notice u/s 153 A was issued and assessee filed retur

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