LATE SUSHIL MODI Vs. CIT

JUDGEMENT

(1.) THE subject matter of challenge in this appeal, of the year 2003, which is yet to be admitted, is a judgment and order dated 28.6.2002 by which the learned Tribunal dismissed an appeal preferred by the assessee challenging the order dated 30.10.1998 of the Deputy Commissioner of Income Tax passed in a block assessment for the period between 1.4.1986 to 20.9.1996. The question, which the learned Advocate for the appellant has pressed before us, is Question No.(iii) which reads as follows: -

(2.) LEARNED Advocate for the appellant has filed a written notes of submission. He relied on paragraphs 2, 3 and 4 at page -2 of his written notes, which read as follows:

(3.) THE learned Tribunal in paragraph -16 of the impugned judgment, held as follows: -