2002 (8) TMI 18

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..... n for the block period. - the search was conducted in July, 1999, and the writ petition was filed after a delay of more than two years. No explanation much less a satisfactory has been furnished for this delay. For this reason as well, we are not inclined to interfere with the search proceedings at this stage. As already observed, the petitioner may take up all the pleas in the appeal pending befo .....

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..... was issued by the Deputy Commissioner of Income-tax, Amritsar, calling upon the petitioner-assessee to file his return for the block period. Admittedly, the return was filed and the assessing authority has made the assessment pertaining to the block period in question, as per order dated July 27, 2001. The assessee has filed an appeal against this order. It was after the passing of this order that .....

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