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H.L.KARWA, B.P.JAIN
Dr. Y. D. Singh B. R. D. Medical College – Appellant
Versus
Deputy Commissioner of Income-tax – Respondent
B.P. Jain, Accountant Member - These cross-appeals of the Revenue and the assessee arise from the order of the learned Commissioner of Income-tax (Appeals)-II, Lucknow, dated March 22, 2002 for the block period April 1, 1988 to April 15, 1998.
2. Shri S. K. Garg, advocate, learned authorised representative for the assessee at the outset pointed out that the assessee has raised an additional ground which reads as under :
"Because there being no notice under section 143(2) having been issued by the Assessing Officer, after the assessee had filed block return on December 27, 1999, the entire variation between the income shown in the return and the undisclosed income as computed in the block assessment order dated July 28, 2000, is wholly unauthorised, illegal and consequently deserve to be deleted."
3. The same is admitted being a legal ground which can be raised at any time in view of the decision of the hon’ble Supreme Court of India in the case of National Thermal Power Co. Ltd. v. CIT [1998]
4. On behalf of the assessee, Sri. S. K. Garg, advocate and Sri Ashish Bansal, advocate appeared and it was vehemently contended that no notice under section 143(2) of t
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