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:-

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