K.S.JHAVERI,J. - (1.) All these appeals are preferred by the assessee against the judgment and order of the Tribunal whereby the Tribunal has allowed the appeal preferred by the department and cross objections filed by the assessee was dismissed.
(2.) In the first matter namely Income Tax Appeal No. 30/2006 following question was framed:- "Whether the notice issued u/s 158BC of the Income Tax Act of 1961 by the assessing officer in the present case to file the return 'within 15 days' does not violates the provision of section 158BC which requires to issue a notice providing time of "not being less than 15 days" which implies clear 15 days and hence whether the assessment framed on the basis of such illegal and invalid notice is not bad in law?"
(3.) Following questions were framed in appeal No. 172/2003:- "Whether the notice issued u/s 158BC of the Income Tax Act of 1961 by the assessing officer in the present case to file the return 'within 15 days' does not violate the provision of section 158BC which requires to issue a notice providing time of "not being less than 15 days" which implies clear 15 days and hence whether the assessment framed on the basis of such illegal and invalid notice is not bad in law? (ii) Whether the compliance to an illegal notice can validate the proceedings and whether there can be an estoppel against statutory provisions?" ;