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2019 (5) TMI 550 - HC - Income TaxSpecial audit u/s 142(2A) - assessee is an individual, he is not required to maintain any books of account - as submitted in terms of CASS Module, scrutiny was required to be carried out to the limited extent of the issues for which the case was selected and hence, the question of clubbing the assessment for assessment year 2017-18 with the assessment years for which the notices had been issued u/s 153A, would not arise - merely because time limit for assessment u/s 153A was coming to an end, that the AO has resorted to the provisions of section 142(2A) with a view to extend the period of limitation despite the fact that there is no warrant for referring the matter to the accountant in view of the fact that petitioner assessee is not required to maintain any books of account - HELD THAT:- Having regard to the submissions advanced by the learned advocate for the petitioner, Issue Notice returnable on 29th April, 2019. By way of ad-interim relief, further proceedings pursuant to the communication/order dated 30.12.2018 (Annexure “U” to the petition) are hereby stayed.
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