Held that assessment completed within two months from date of special Audit report is held to be within limitation period. (AY.2011-12)
Dwarka Prasad Tayal v. ITO (2021)87 ITR 675 (Indore)(Trib.)
S. 142(2A) : Inquiry before assessment-Special audit-Time limit-Assessment completed within two months from date of special Audit report-Held to be within limitation period. [S. 142(2C), 153]