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[2007] 294 ITR 334 (MP) HIGH COURT OF MADHYA PRADESH Commissioner of Income-tax v. Dr. Sangeeta Verma S.K. KULSHRESTHA AND ASHOK KUMAR TIWARI, JJ. IT APPEAL NOS. 30 AND 31 OF 2003 APRIL 18, 2006 Section 113 of the Income-tax Act, 1961 - Block assessment in search cases - Tax in case of â–  Where date on which block assessment order was passed was anterior to date of 1-4-2003 when section 158BB(1)(ca) was brought on statute book, though with retrospective effect, and income was below taxable limit, said income would not be taxable irrespective of the fact whether same had been disclosed after search and seizure or before that [Block period 1-4-1986 to 20-12-1996] Since section 158BB(1)(ca) was brought on 1-4-2003 on record only in the financial year 2002-03, though with retrospective effect from 1-6-1995, it was not expected that the authorities considering cases prior to the period when the said provision was brought on the statute book, could have contemplated that such a provision would be brought on the statute book and rejected the claim of the assessee on the ground that the return was filed or the income was disclosed after the date of the search. Where the date on which the block assessment order was passed, was anterior to the date of 1-4-2003 when section 158BB(1)(ca) was brought on statute book, though with retrospective effect, and the income was below taxable limit, section 158BB(1)(ca) was not applicable to the said income and the said income would not taxable irrespective of the fact whether the same had been disclosed after the search and seizure or before that. JUDGMENT S.K. Kulshrestha, J. - The above appeals under section 260A of the Income-tax Act, 1961 (for short, "the Act"), have been filed against the common order dated October 30, 2002, of the Income-tax Appellate Tribunal, passed in Appeal Nos. IT(SS)A No. 4/Ind/99 and IT(SS)A No. 5/Ind/ 99 for the block period April 1, 1986, to December 20, 1996, by the Income-tax Appellate Tribunal, Indore, by which the Tribunal has deleted the addition made by the Assessing Officer with regard to the income of the assessee during the said block period falling below the income exigible to…

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