Block assessment - It is duty of the authorities to guide the assessee, if there is some excess offering...

Block assessment - It is duty of the authorities to guide the assessee, if there is some excess offering of income on a misconception and then correct it. Attempt should be to determine correct income and not to take undue advantage of the assessee’s ignorance. Since the suo motu offering of income by the assessee on this count is much more than the income that ought to have been offered, if properly instructed, further addition deleted - AT .....

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