Per K.P.T. Thangal, J.M. - This appeal by the assessee is for the block period 1-4-1985 to 20-1-1996. When the matter was taken up for hearing, we found that the grounds of appeal filed by the assessee were running into more than 20 pages. Hence, we requested the assessee to file a concise grounds of appeal, which has been placed on record, and we are proceeding to decide the points involved in this appeal on the basis of this concise grounds of appeal which, according to the assessee, will take care of the entire dispute. The first ground is that the order of the Assessing Officer is opposed to law and contrary to the facts inasmuch as he has ignored all the principles of natural justice (i.e., grounds 1(a) to 1(c) of the original grounds of appeal). The next ground is also a part of the above ground and is connected with the legality of the search (i.e., grounds 2(a) to 2(d) of the original grounds of appeal).

2. This appeal came up for hearing many times before the Bench and finally it was taken up for hearing on 20-2-2003. Since the assessee could not complete the submission, the case was adjourned to 24-2-2003. It was heard again on 24-2-03 and 25-2-03 and on this occasion