Sec. 158BC & 158BD of Income Tax Act, 1961—Search & Seizure— Tribunal rightly considered the fact that in the assessment under the block period only the undisclosed income, which is found from the seized material can only be considered for the addition as in the total income of the assessee and in the facts of the case, the assessee has already disclosed the losses by making necessary entries in the books of accounts and therefore, the assessing officer and CIT(A) were not justified in disallowing the contrived losses claimed by the assessee - CIT V/s NAMAN ASSOCIATES - [2020] 427 ITR 091 (GUJ)