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No extension of period to pass assessment order being time-barred under guise of special audit u/s 142(A)
Case Law Details
- Case Name
- Chet Ram Ravi Kumar Vs DCIT (ITAT Chandigarh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2003-04 to 2005-06
- Courts
- All ITAT, ITAT Chandigarh
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Chet Ram Ravi Kumar Vs DCIT (ITAT Chandigarh)
Conclusion: Reference for special audit u/s 142(A) was invalid and the assessment orders so passed in the extended time were held to be barred by limitation.
Held: Assessee contended that assessment order being time barred, having been passed in the extended time limit on account of reference made for conducting special audit u/s 142(2A), which reference was not in accordance with law. Authority questioned the jurisdiction of the ITAT to adjudicate the validity of the reference for special audit u/s 142(2A). It was held that since undisputedly th...
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