2005 (5) TMI 237 - ITAT ALLAHABAD

Extract:
.......rvice of notice under s. 158BC and block assessment order dt. 27th Nov., 1990 itself was invalid, we hold the block assessment order dt. 27th Nov., 1990 itself is non est in the eye of law. Therefore, the assessment as a whole is liable to be quashed and we hold accordingly. 10. In the result, the appeal directed by the assessee is allowed in full.