2012 (12) TMI 847

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....  RESPONDENT: R1 & R2 BY ADV.SRI.JOSE JOSEPH, SC, INCOME TAX     JUDGMENT   Heard the counsel for the petitioner and the Standing Counsel for the respondents. 2. A search in the premises of the petitioner's brother under Section 132 of the Income Tax Act was conducted on 29.7.1999. Proceedings were initiated under Section 158 BC of the Act and finally Ext.P1 or....

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....proceedings against him are time barred. That objection raised by the petitioner was rejected by Ext.P8 stating that Section 158BD did not provide for any time limit for initiating proceedings and therefore the plea of limitation is without substance. It is challenging Ext.P8 the writ petition is filed. 5. Contention raised by the counsel for the petitioner is that although there is no limitati....

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....vious from this provision that the limitation starts only from the service of notice and not from any point of time prior thereto. Admittedly, notice in this case was served on the petitioner only by Ext.P6 dated 8.8.2012 and if it is so counted, the proceedings are well within time. This view has been accepted by the Division Bench of this court in Ext.P9 judgment also. 7. In so far as the cas....