Exclusion of time stipulated in clause (v) of Explanation 1 to section 158BC would not be applicable in respect of service of notice under section 143(2)

ORDER BADAR DURREZ AHMED, J 1. This is an appeal under Section 260A of the Income-tax Act, 1961 (hereinafter referred to as ?the said Act¡®) and it arises out of the order dated 0.01.2009 passed by the Income-tax Appellate Tribunal in ITA 385/Del/05 in respect of the block period 01.04.1990 to 18.01.2001. The following substantial questions of law arise for consideration in this appeal:- ¨D1. Whether, in the facts and circumstances of the case, the notice under Section 143(2) of the Income Tax Act, 1961 was issued beyond the prescribed period of limitation and as a consequence thereof the b...