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2021 (10) TMI 788 - AT - Income TaxAssessment u/s 153A - assessment framed on the basis of audit report u/s. 142(2A) - HELD THAT:- Since undisputedly the issue raised before us, of the assessment order passed being barred by limitation on account of an invalid reference made for special audit, arises in the background of facts which are identical to that in the case of M/s. Sunder Mal Satpal [2018 (6) TMI 963 - ITAT CHANDIGARH] it stands covered by the decision of the ITAT in the said case, following which we hold that the reference for special audit in the present cases, u/s. 142(A) of the Act, is invalid and the assessment orders so passed in the extended time are held to be barred by limitation. - Decided in favour of assessee.
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