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Section 158B of the Income-tax Act, 1961 - Block assessment in search cases - Undisclosed income Where addition was made on ground that in search made in premises of assessee a number of documents were found which had disclosed certain hawala transactions in which assessee had earned income which he had not disclosed in his return for block period but Tribunal had deleted addition matter lay strictly in the realm of facts and did not give rise to any question of law with scope of section 260A [BLOCK PERIOD 1-4-1989 TO 18-8-1999] In the search made in the premises of the assessee a number of documents were found which had disclosed certain hawala transactions in which the assessee had earned income which he had not disclosed in his return for the block period. Accordingly, on the basis of the said entries, the Assessing Officer made an addition of Rs. 55 lakhs which was affirmed by the Commissioner (Appeals) but the Tribunal on further appeals, deleted the said addition, holding that on estimation of hawala business income could be made for the whole period or 18 months or 450 days on the basis of document seized during the course of search: Held that the inference had been drawn by the Assessing Officer, the Commissioner (Appeals) and the Appellate Tribunal on the basis of the factual data furnished and the documents seized from the possession of the assessee. The matter lay strictly in the realm of the facts and did not give rise to any question of law within the scope of section 260A. JUDGMENT Shri R.L. Jain, senior advocate with Ms. Veena Mandlik, advocate, for the appellant. Heard on admission. The Revenue has preferred this appeal under section 260A of the Income-tax Act, 1961, against the order of the Income-tax Appellate Tribunal in I.T.(SS) A. Nos. 79 and 80/IND/2002 by which the Tribunal has deleted the addition made by the Assessing Officer and affirmed by the Commissioner of Income-tax (Appeals). Learned senior counsel submits that in the search made in the premises of the assessee a number of documents were found which disclosed certain hawala transactions in which the assessee…

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