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2011 (7) TMI 119 - HC - Income TaxScrutiny - Time barred - No notice was issued to the petitioner while directing the special audit by M/s. Bansal Gupta & Associates - The assessment order has, however, been passed on 31-10-2006 and as such the same is barred by time even if the order under section 142(2A) is held to be a valid order - It is set out that during the course of the audit, the assessing auditors by various letters dated 10-4-2006, 18-4-2006 and subsequent letters informed, that the petitioners were not co-operating to provide the requisite details and in view of this, the period for submitting the audit was extended - Even if the case of the assessee is accepted that suo motu power cannot be exercised by Assessing Officer for extending the time under section 142(2C), still period of 161 days from 10th March, 2006 has to be excluded from the limitation period which expires on 31st March, 2006 - If the language of the enactment is clear and unambiguous, it would not be proper for the Courts to add any words thereto and evolve some legislative intent, not found in the statute - The amendment, therefore, is purely clarificatory and/or intended to limit the period for submitting a report even when the Assessing Officer suo motu extends the period - Decided against the revenue
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