2015 (8) TMI 209

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..... sessee, it is observed that notice under section 158BD was served beyond the time limit specified under section 158BE of the Act. Therefore, the assessment is void ab initio - Decided in favour of assessee. - IT(SS)A No. 14/Mds/2012, 14/Mds/2013 - - - Dated:- 19-11-2013 - DR. O.K. NARAYANAN AND SHRI CHALLA NAGENDRA PRASAD, JJ. For the Appellant : Mr. N. Muthukumaran, A.R. For the R .....

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..... issued under section 158BD was barred by limitation and therefore, the assessment made is void ab initio. 3. The Departmental Representative supports the order of the Assessing Officer. 4. Heard both sides and perused the orders of the lower authorities 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 B .....

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..... lly following the decision of the coordinate Bench of this Tribunal, we uphold the impugned order of the Commissioner of Income Tax (Appeals) and reject the grounds raised by the Revenue. 6. In the result, the appeal of the Revenue is dismissed. IT(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 .....

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