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Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Block period 1989-90 to 1998-99 - Assessee contended that notice served under section 158BC was illegal as it directed assessee to file return 'within 15 days', while concerned section required notice of 'not being less than 15 days' - But no such notice was even produced before Tribunal - Whether Tribunal was, therefore, justified in not allowing claim of assessee that notice was illegal - Held, yes Section 158BB of the Income-tax Act, 1961 - Block assessment in search cases - Undisclosed income - Computation of - Block period 1989-90 to 1998-99 - Assessee disputed addition of certain amounts as undisclosed income contending that they could not be treated as undisclosed income when income was below taxable limit - Whether since no such issue was raised before Tribunal, it had to be held that issue involved in question proposed did not arise out of order of Tribunal - Held, yes Section 69C, read with sections 158BB and 260A, of the Income-tax Act, 1961 - Unexplained expenditure - Block period 1989-90 to 1998-99 - Assessee had not maintained books of account and he was partner in one firm and proprietor of another - Whether, considering line of business and status of assessee, question as to whether addition made was justified or not was question of fact and as no substantial question of law arose, and appeal was liable to be dismissed - Held, yes Sanjay Jhanwar for the Appellant. ORDER 1. In this appeal, following questions are proposed stating that these questions involved substantial questions of law : "1. 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 filing of return by the assessee as estoppel has no place in statute and illegality cannot be waived even by the acquiescence of the assessee ? 2. Whether ld. ITAT was justified in…

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