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2012 (12) TMI 847 - KERALA HIGH COURTChallenging limitation on issuing notice u/s 158BD - Block assessment - Held that:- As per Section 158 BE(2)(b) the period of limitation for completion of block assessment in the case of other person referred to in Section 158BD shall be 2 years from the end of the month in which notice has been served on such other person in respect of the search conducted under Section 132. Therefore, it is obvious 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. Unexplained or inordinate delay - Proceedings against the petitioner's brother culminated only by Ext.P5 order of the Tribunal rendered on 28.6.2011. If that be so, as held in Ext.P9 judgment itself, proceedings could have been initiated against the other person, viz the petitioner, only thereafter. If that be the case, unable to agree with the counsel that there has been any unexplained or inordinate delay in this case - against assessee.
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