COMMISSIONER OF INCOME TAX Vs. K RAMASAMY

JUDGEMENT

(1.) THE above tax case appeal is directed against the order of the Income-tax Appellate Tribunal made in IT (SS)A No. 84/mds/2003, dated 24. 2. 2006 for the block assessment period 1. 4. 99 to 22. 6. 99.

(2.) THE brief facts of the case are stated as hereunder:-

(3.) SECTION 158b (a) defines the block period to mean a period of previous years relevant to the ten assessment years preceding the previous year in which the search was conducted and the period upto the date of commencement of such search. Section 158ba (2) declares that the total undisclosed income relating to the block period shall be charged to tax at the rate specified in Section 113, as income of the block period irrespective of the previous year or years to which such income relates.