Time limit extendable in case of non-cooperation during conduct of special audit

Rajan Batra Vs DCIT (ITAT Amritsar)

ITAT Amritsar held that in case of non-cooperation during conduct of special audit under section 142(2A) of the Income Tax Act, the time limit to do the same can be extended at the end of the department.

Facts- The assessment of the assessee was completed u/s 153A/144 of the Act. A search was conducted on 05.12.2012 in the premises of the assessee u/s 132(1) of the Act. The notice was issued u/s 153A and served upon the assessee. Special

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