V. RAMPRASAD Vs. DY. CIT

JUDGEMENT

(1.) THIS appeal was admitted to consider the following substantial questions of law as framed in the memorandum of appeal.

(2.) THE assessee challenged the order of assessment pasted in the case of block assessment on the ground that the very search is illegal and contrary to law, therefore, the entire order it void ab initio.

(3.) THEREFORE , the first substantial question of law framed is "Whether the Tribunal was correct in holding that it has no power to look into a validity of a search for the purpose of determining the jurisdiction for making a block assessment under chapter XIB of the Income Tax Act.