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2022 (12) TMI 1410 - AT - Income TaxSpecial Audit u/s 142(2A) - assessee is against appointment of Special Auditor u/s. 142(2A) - HELD THAT:- Facts on records clearly indicate that the AO without even examining the accounts of the assessee has formed an opinion regarding nature and complexity of the accounts of the assessee. This opinion has been formed by the AO in a very casual manner. Without examining the books of account the AO can have no understanding of the nature and complexity of the accounts of the assessee. We are unable to impress upon ourselves to subscribe to the view of AO to hold nature of accounts of the assessee as complex, without even having a look at the books of assessee. Hon’ble Apex Court in Sahara India [2008 (4) TMI 4 - SUPREME COURT] has held that there has to be a genuine and honest attempt on the part of Assessing Officer to understand accounts of the assessee. The contention of the Revenue is that the assessee is non-co-operative and did not produce books, under such circumstances, AO could have resorted to any other relevant provision available under the Act to complete the assessment but reference to Special Audit. The satisfaction of the Assessing Officer in the instant case is at the outset, shallow, flawed and unsustainable. Whether the assessment u/s.143(3) r.w.s 153C of the Act is time barred? - In the instant case it is undisputed that seized documents were handed over to the AO on 17/11/2011. Therefore, the assessment should have been completed on or before 31/03/2013, whereas, the assessment order was passed on 14/11/2013, hence, clearly beyond the period of limitation as specified u/s. 153B - The extended time for completing assessment would have been available to the AO if reference to Special Auditor was held to be valid. As a sequitur to our findings on reference to Special Auditor, we hold the assessment order time barred, ergo, liable to be quashed.
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