IN THE HIGH COURT OF DELHI AT NEW DELHI 
 . 
 . 
         ITA 561/2006  
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 . 
 DEEPAK KASHYAP                                              .....Appellant 
 Through 
 Dr.Rakesh Gupta, Advocate with 
 Mr.Jitender Saini, Advocate 
 versus 
 COMMISSIONER OF INCOME TAX DELHI           ..... Respondent 
 Through 
 Ms.Prem Lata Bansal, Advocate 
 . 
 . 
 CORAM: 
 HON'BLE MR. JUSTICE VIKRAMAJIT SEN 
 HON'BLE DR. JUSTICE S. MURALIDHAR 
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 . 
 O R D E R 
                             15.11.2006 
 . 
 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. 
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 . 
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 . 
 VIKRAMAJIT SEN, J 
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 . 
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 S. MURALIDHAR, J 
 NOVEMBER 15, 2006 
 nj 
 39