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TMI Blog2012 (2) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... ok Kumar, C.I.T. CR O R D E R PER GEORGE MATHAN JUDICIAL MEMBER: This appeal is filed by the assessee against the order of Commissioner of Income Tax(A),Salem in appeal No.52/07-08 dated 20.01.2009 for the block period 01.04.1996 to 12.12.2002. Shri J.Stanly Hebson Singh, advocate, represented on behalf of the assessee and Shri Ashok Kumar, Ld. C.I.T. D.R. represented on behalf of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sand quarrying business was assessed in the hands of the assessee. It was the submission that as the search in the case of Shri R.Ganesan had taken place on 12.12.02, the assessment in the case of Shri R.Ganesan was completed on 31.01.05. It was the submission that the notice u/s.158BD was issued on 17.02.05, which was beyond two years provided u/s.158BE as also in view of the decision of the Spe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order of block assessment of Shri R.Ganesan, an individual, shows that on the basis of the same evidences being CGKN/B D/S-1 2 an addition representing the earnings from sand quarry business has been assessed there. Perusal of the assessment order of the present assessee s case shows that u/s.158BD the same evidence has been used to make the addition. The quantum of addition on account of san ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment in the case of Shri Ganesan has already been framed making the addition. On this ground alone, in view of the decision of the Hon ble Supreme Court in the case of Manish Maheshwari, the notice issued u/s.158BD would be liable to be held invalid and we do so. Even taking the submissions made by the Ld.A.R. that the notice u/s.158BD is beyond the period of two years from the date of search, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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