JUDGMENT Having heard Mr. Pinto, learned counsel, appearing on behalf of Revenue, in support of this appeal, which challenges order passed by Tribunal dated December 21, 2011, we are of opinion that Commissioner of Income-tax (Appeals) as also Tribunal were justified in arriving at finding that proceedings initiated in terms of section 158BD of Income-tax Act, 1961, are vitiated by enormous and unexplained delay. search conducted in two cases on August 24, 1998, concluded on October 23, 1998. intimation issued under this provision is of October 4, 2005. Tribunal applied judgment of hon'ble Supreme Court in case of Manish Maheshwari v. Asst. CIT reported in [2007] 289 ITR 341 (SC), to conclude that notice issued after lapse of unreasonable time would result in annulment of proceedings. We do not think that such finding of fact can be termed as perverse or vitiated by any error of law apparent on face of record, enabling us to entertain this appeal. appeal is devoid of merits and is, accordingly, dismissed. No orders as to costs. *** Commissioner of Income-tax v. Apna Organics P. Ltd