2015 (8) TMI 506

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..... wo cases on August 24, 1998, concluded on October 23, 1998. The intimation issued under this provision is of October 4, 2005. The Tribunal applied the judgment of Manish Maheshwari v. Asst. CIT reported in [2007 (2) TMI 148 - SUPREME COURT OF INDIA] to conclude that a notice issued after lapse of unreasonable time would result in annulment of the proceedings. We do not think that such finding of .....

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..... xplained delay. The search conducted in two cases on August 24, 1998, concluded on October 23, 1998. The intimation issued under this provision is of October 4, 2005. The Tribunal applied the judgment of the hon'ble Supreme Court in the case of Manish Maheshwari v. Asst. CIT reported in [2007] 289 ITR 341 (SC), to conclude that a notice issued after lapse of unreasonable time would result in a .....

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