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2013 (12) TMI 1165 - HC - Income TaxWhether the assessment passed u/s 144 is barred by limitation - special audit u/s 142(2A) was not completed within the stipulated period - Held that:- the A.O. has issued the first letter on 08.03.2006, which was received by the assessee on 13.03.2006 - The could complete the assessment within the time if the assessee had completed the special audit within 30 days time alloted for it - It is the assessee who has delayed the matter - It was the pious duty of the assessee to get its accounts audited under section 142 (2A) of the Act or file objection, instead of that the assessee reached upto Hon'ble the Supreme Court - If the accounts might have been audited as per direction of the A.O. especially when the assessee claimed that accounts were perfect and there was no requirement for getting accounts audited - The assessee never filed any objection against the letter dated 08.03.2006 - Due to non-cooperation of the assessee, the A.O. was forced to pass the ex parte assessment order under Section 144 of the Act and only after the assessment order, the assessee has filed the objections - Decided against assessee.
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