Tribunal held that where agricultural income earned by assessee had already been disclosed by it in its regular return of income prior to search addition cannot be made as undisclosed income. (BP 1-4-1995 to 18-3 2002)
Aerens Infrastructure & Technology (P.) Ltd. v. ACIT (2021) 187 ITD 699 (Delhi)(Trib.)
S. 158BC : Block assessment-Agricultural income disclosed prior to search-Addition cannot be made. [S. 158BB]