AO can extend time limit for filing auditor’s report even if assessee made no application for extension

CIT Vs Ram Kishan Dass (Supreme Court of India)

Conclusion: Provisions of Section 142(2C) as they stood prior to the amendment which was enacted with effect from 1 April 2008 by the Finance Act, 2008 did not preclude the exercise of jurisdiction and authority by AO to extend time for the sub

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