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2020 (10) TMI 142 - ITAT DELHISpecial audit u/s 142(2A) - extension of 60 days for conduct of special audit - CIT, Central-II for granting extension for the further period is legally valid are not? - HELD THAT:- This issue stands covered by the order of the Tribunal in the case of sister concern i.e. M/s. Soul Space Projects Ltd. [2020 (6) TMI 696 - ITAT DELHI] wherein as held Punchnama for the search was issued in the name of various entities as per Annexure-1 which included names of the assessee and M/s Soul Space Projects Ltd. Commissioner has issued common letter for both the entities under which the so-called extension of 60 days was given for conduct of special audit. In the entirety of above facts and circumstances, where under proviso to section 142(2C) jurisdiction was upon the AO to examine the circumstances and after due application of mind pass an order granting extension for conduct of special audit under section 142(2A) and as no extension has been given by AO but by the Commissioner and the AO has only conveyed the approval, therefore, we hold that the grant of extension by the Commissioner is beyond the powers enshrined under the statute. Accordingly, the assessment completed after the due date is held to be void-ab-initio. - Decided in favour of assessee.
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