Block Assessment not sustainable if Notice u/s. 143(2) issued after expiry of prescribed period

IN THE ITAT MUMBAI BENCH ‘G’ Sanjeev R. Arora Versus Assistant Commissioner of Income-tax IT(SS) Appeal NoS. 103 & 110 (Mum.) of 2004 [Block period 1-4-1989 to 21-12-1999] July 25, 2012 ORDER Vijay Pal Rao, Judicial Member – These cross appeals are directed against the order dated 22/12/2003 of CIT(A) arising from the assessment order passed under section 158 BD read with section 143(3) of the Income Tax Act for the block period from 1/4/1989 to 21/12/1999. 2. The assessee has raised the following grounds in this appeal:  1.  The Assessing Officer erred...