Ajoy Nath Ray, J. - (1.) The writ application in the instant case raises interesting points about the interaction between the special procedure for block assessment introduced by Chapter XIVB of the Income-tax Act, 1961, and the regular procedure for assessment.
(2.) The new Chapter deals with cases where there has been a search or seizure (as here) or a requisition under Section 132A.
(3.) Broadly speaking, the provisions of the Chapter are that, once a search and seizure has been made, the assessee's total income shall be computed under Chapter XIVB for the past ten years, irrespective of whether reopening notice has been served under Section 148.;