DEEPAK KASHYAP vs. COMMISSIONER OF INCOME TAX DEL

Heard.

Admit.

After hearing learned counsel for the parties, the following substantial questions of law are framed for determination:- (i)Whether the provisions of sub-Section (2) of Section 143 of the Income-tax Act, 1961, are applicable to the block assessment proceedings? . . . (ii)Whether, non issuance of the notice under Section 143(2) shall render the assessment order of the block period passed under Section 158BC as null and void? . . . (iii) Whether, on the facts of the case, the Tribunal was correct in law in not remanding the matter back to file of assessing officer even though no adequate opportunity was given to assessee by the assessing officer? .

Paper books be filed in accordance with the High Court Rules.

List in due course. . . . . VIKRAMAJIT SEN, J . . . S. MURALIDHAR, J NOVEMBER 15, 2006 nj 39