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2017 (2) TMI 921 - ITAT PUNEValidity of special audit - non providing reasonable opportunity of being heard to assessee - Held that:- We find that the issue raised in the present appeal is squarely covered by the ratio laid down by the Tribunal in the case of ITO Vs. Vilsons Particle Board Industries Ltd. [2017 (1) TMI 263 - ITAT PUNE] and in the absence of any opportunity given to the assessee to show cause as to why special audit under section 142(2A) of the Act should not be carried out in the case of assessee i.e. at the pre-decisional stage, the special audit conducted in the case is without jurisdiction and consequently, the assessment order passed is beyond the stipulated date, because of time taken for special audit, is invalid and since it is passed beyond period of limitation and hence, is invalid and bad in law. Accordingly, we hold so. - Decided in favour of assessee
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