COMMISSIONER OF INCOME TAX Vs. T. SIVAPRABHASKAR

JUDGEMENT

(1.) THE substantial questions of law raised in this appeal are as under :

(2.) IT is an order of block assessment made based on a search held under s. 132 of the IT Act, of the assessee's premises income in Form No. 2B for the block period 1986 -87 to 1996 -97.

(3.) AS there was no response from the assessee, a notice under s. 142(1) of the Act, was issued to the assessee and thereafter, a proposal was sent to the assessee for completion of the block assessment ex parte by proceedings dt. statement of the assessee was recorded. The assessee also filed his block return in Form No. 2B showing 'nil' income on