2015 (8) TMI 209

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....ds/2012, 14/Mds/2013 - -<br>Income Tax<br>DR. O.K. NARAYANAN AND SHRI CHALLA NAGENDRA PRASAD, JJ. For the Appellant : Mr. N. Muthukumaran, A.R. For the Respondent : Mr. Vasantha Kumar, CIT ORDER Per Challa Nagendra Prasad, JM : IT(SS)A No.14/Mds/2013: This appeal is filed by the Revenue against the order of the Commissioner of Income Tax (Appeals) -I, Chennai dated 22.02.2013 for....

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....rities and the decision relied on by the counsel for the assessee. The co-ordinate Bench of this Tribunal taking note of the decision of Special Bench of the Delhi Bench of this Tribunal in the case of Manoj Aggarwal (113 ITR 377) (SB), wherein it was held that time limit prescribed under section 158BE would also apply to notice under section 158BD of the Act and also the decision of Cochin Bench ....

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....(SS)A No.14/Mds/2012 (Assessee's appeal): 7. As we have confirmed the order of the Commissioner of Income Tax (Appeals) annulling the order passed under section 144 read with section 158BD of the Act in the appeal of the Revenue, the grievance of the assessee in the appeal filed against the order dated 30.03.2012 passed by the Commissioner of Income Tax under section 263 of the Act against the ....