RAKESH GOYAL Vs. ASSTT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THESE are two appeals, one by assessed and one by department and a cross -objection by assessed for block period 1 -4 -1988 to 17 -3 -1999.

(2.) IN the cross -objection filed by the assessed, which is in regard to challenging the legality of provisions of section 132(1) while completing assessment under section 158BC of the Act, was not pressed by the counsel of the assessed. Therefore, the cross -objection of the assessed is dismissed.

(3.) NOW will late the appeal of the assessed in IT(SS)A No. 109/Del/2002.