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2023 (2) TMI 584 - SCH - Income TaxSpecial audit u/s 142(2A) - the order u/s 142(2A) was never communicated or even uploaded on the portal - HELD THAT:- We dispose of the present appeal with a direction that the purported order directing special audit u/s 142(2A) will not be given effect to and will be treated as not passed, as it was never communicated to the appellant-assessee - with the consent of the learned counsel for the appellant-assessee, we extend the time for passing the assessment order till 31.12.2023. If the AO desires special audit u/s 142(2A) he can either rely upon the earlier notice or issue a fresh notice. In case the assessing officer relies upon the earlier notice, it will be so indicated and communicated to the appellant-assessee. In either case, hearing as per law will be given. An order u/s 142(2A) if passed, will be communicated to the appellant-assessee, who will be at liberty to challenge the order in accordance with law. If any special audit is directed or ordered to be conducted, will get extended as per the provisions of the 1961 Act.
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