Special audit u/s 142(2A) - extension of 60 days for conduct of ...
Income Tax
October 5, 2020
Special audit u/s 142(2A) - extension of 60 days for conduct of special audit - 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 - AT
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