2014 (11) TMI 1250 - SCH - Income Tax

Applicability of block assessments as per section 158BB - return of income had been filed by the assessee beyond the date prescribed under section 139(1) - genuineness of this income from agriculture - deduction under section 54 and section 54F - Valuation of closing stock of immovable properties - Undisclosed income of the assessee during the block period - Undisclosed investment towards purchase of NSC - HELD THAT - No reason to entertain this Special Leave Petition, which is, accordingly, dismissed.