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Section 158BC of the Income-tax Act, 1961 - Block assessment in search cases - Procedure for - Block period 1986-87 to 20-11-1995 - Whether Assessing Officer can make assessment of assessee under section 158BC when there was no search on assessee under section 132, nor any Panchnama was prepared - Held, yes CASE REVIEW Khandhubhai Vasanji Desai v. Dy. CIT [1999] 239 ITR 73 (Guj.) (paras 5, 8, 9)followed & relied upon. CASES REFERRED TO Khandhubhai Vasanji Desai v. Dy. CIT [1999] 236 ITR 73/103 Taxman 181 (Guj.) [Para 6]. ORDER A.M. Sapre, J. - This is an appeal filed by the assessee under section 260A of the Income-tax Act against an order dated 23rd April, 1999, passed by Tribunal in IT(SS) A No. 61/Ind./1996. 2. At the outset it may be stated that this appeal was entertained by this Court on 8th March, 2000 by passing following order : "8th March, 2000 Shri H.C. Sarda, learned counsel for the appellant. Heard on admission. Admit. Issue notice to other side on payment of P.F. within a week. R.D. Vyas, J. Shambhoo Singh, J." 3. Under section 260A of the Act, the appeal can be admitted for final hearing only when it involves any substantial question of law. Sub-section (3) then obliges the High Court to formulate substantial question of law which, in the opinion of High Court, is involved. Sub-section (4) then empowers the High Court to hear and decide the appeal only on the question so formulated. Proviso to sub-section (4) enables the High Court to decide the appeal, on reasons to be recorded, on that question not initially framed provided High Court is satisfied that such question does arise and/or (is) involved in the case. 4. As stated supra, what we find from the order dated 8th March, 2000 that no such power seems to have been exercised by the Court while entertaining the appeal and directing issuance of notice to other side. In other words, the order-sheet dated 8th March, 2000 does not indicate nor any order-sheet subsequent thereto that any substantial question of law is formulated and/or framed to enable this Court to hear and decide the appeal finally. Even the appellant has not made any attempt by making any application requesting this Court to…

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