Sec. 158BFA of the Income-tax Act, 1961 – Block assessment – Tribunal deleted the penalty imposed and allowed the claim of the assessee holding that the addition of undisclosed income was due to determination of income on estimate basis rather than on account of deliberate suppression of income by the respondent. High Court dismissed the appeal of the revenue confirming the finding of the Tribunal. SLP of the revenue dismissed on account of low tax effect – CIT Vs. BAGGA DISTILLERIES HYDERABAD P. LTD. [2020] 270 TAXMAN 093 (SC)