No extension of period to pass assessment order being time-barred under guise of special audit u/s 142(A)

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 th

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