2015 (8) TMI 209

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....e 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 the block period 1991-92 to 2000-01 and....

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....el 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 of this Tribunal in the case of C.K.Ammukutty ....