The assessee has\u00a0 raised \u00a0additional ground before the Tribunal the appointment of special auditor u\/s 142(2A) deserves to be declared illegal since the said appointment is without examination of books of accounts and also without providing reasonable opportunity of being heard to the appellant accordingly the \u00a0\u00a0assessment deserves to be quashed having been passed beyond the limitation period prescribed u\/s 153 since the appointment of Special auditor u\/s 142(2A) is illegal and therefore, the period for assessment could not have been extended. The Tribunal admitted \u00a0the additional ground and held that \u00a0where the appointment of a special auditor under 142(2A) of the Act was without examination of books of accounts and also without providing reasonable opportunity of being heard to the appellant, the said reference was held to be illegal. Consequently, there was no extension of time period for assessment. Hence the assessment was held to be made beyond the period of limitation. ( ITA 1325\/CHD\/2010 dt. 30 -12- 2022)\u00a0 ( AY. 2006 -07 )<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 142(2A): Inquiry before assessment\u2013 Special audit\u2013 Reference to Special Audit \u2013 Without opportunity of being heard \u2013 Illegal \u2013 No extension of time for assessment \u2013 Additional ground – Assessment order is barred by limitation. [ S. 143(3), 153 , 254(1) ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-31824","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8hi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31824","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=31824"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31824\/revisions"}],"predecessor-version":[{"id":33159,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31824\/revisions\/33159"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31824"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31824"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31824"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}