Assessment made on the basis of time barred notice u/s 143(2) is not legal

RELEVANT PARAGRAPH 5. Section 158BC(b) provides that where any search has been conducted u/s. 132 or books of account, other documents or assets are requisitioned under section 132A, in the case of any person, then the Assessing Officer shall proceed to determine the undisclosed income of the block period in the manner laid down in section 158BB and the provisions of section 142, sub-sections (2) and (3) of section 143, section 144 and section 145 shall, so far as may be, apply. One of the important questions raised in this appeal is whether the proviso to section 143(2) applies to the block a...