Held that appointment of Special auditor and subsequent proceedings are integral part of the final assessment order, additional ground is admitted. Limitation for original assessment order was expired on 31st December, 2008. Order was passed on 21st August 2009 which is barred by limitation hence quashed. (AY. 2006-07)
Dy.CIT v. Shan Lal Arora (2023) 225 TTJ 289 (Chd)(Trib) Rajiv Kumar v. ACIT (2023) 225 TTJ 289 (Chd)(Trib)
S. 142(2A) : Inquiry before assessment-Special audit-Additional ground is admitted-Order is barred by limitation.[ S. 153B, 254(1)