Held that the AO has not pointed out any complexity in the accounts of the assessee, the only inference that can be drawn on the facts of the case is that the reference to special audit was made only to buy further time for completing the assessment which was initiated at the fag end of the statutory period for completion of assessment and, therefore, reference for special audit was not valid; assessment order passed in the extended period is barred by limitation and hence void. (AY. 2014-15)
Haryana State Industrial & Infrastructure Development Corpn. Ltd. v. ACIT (2022) 220 TTJ 217 (Chd)(Trib)
S. 142(2A) : Inquiry before assessment-Special audit-Not pointed out any complexity-Reference to special audit, therefore is an invalid reference, contrary to law-Consequently, the assessment order passed in the extended period is barred by limitation and hence void [S. 143(2), 153]