2003 (3) TMI 29

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....of law: "Whether the notice issued under section 158BC of the Income-tax Act, 1961, by the Assessing Officer in the present case to file the return 'within 15 days' does not violate the provision of section 158BC which requires the notice of 'not being less than 15 days' implying clear 15 days and whether the assessment framed on the basis of such illegal notice is not bad in law despite of filin....

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....ion 69C of the Act of 1961 is justified particularly in case of requisition under section 132A of the Income-tax Act, 1961? Whether in the facts and circumstances of the case and in view of the definition of undisclosed income contained in section 158B(b) the addition to the extent of Rs. 50,000 on account of marriage expenses in the case of requisition under section 132A of the Income-tax Act, 1....

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....at cannot be treated as undisclosed income. No such issue has been raised before the Tribunal. We cannot go into that question of fact at this stage. Therefore, the issue involved in the question proposed does not arise out of the order of the Tribunal. Question No. 3 relates to the addition of Rs. 2,00,000 under section 69C. Admittedly, the assessee has not maintained the books of account. He ....