IN THE ITAT PUNE
SHRI G.S. PANNU, AM AND SHRI R.S. PADVEKAR, JM.
Ashok Anand v. Asstt. CIT
ITSS No. 578/Mum/2003
20 February, 2015 Block Period 1-4-1990 to 11-8-2000
Appellant by: Mrs. M.S. Verma
Respondent by: By: Shri Vijay C. Kothari
R.S. Padvekar, J.M.
This appeal is filed by the assessee challenging the impugned orders of the learned Commissioner (Appeals)-I, Nagpur dated 28-3-2003 and this appeal is arising out of block assessment framed under section 158BC read with section 144 of the Income-tax Act for Block Period 1-4-1990 to 11-8-2000. This appeal was filed in the ITAT, Mumbai Benches, Mumbai and vide order of Hon'ble President, Income Tax Appellate Tribunal, Mumbai dated 9-2-2012, this appeal was transferred to ITAT, Pune Benches, Pune on the application made by the legal heirs of the deceased assessee dated 27-4-2011. The assessee has taken the legal grounds as well as grounds on merit. We first decide the legal grounds taken by the assessee. Ground Nos. 1 and 2 are the legal grounds which read as under: