https://www.taxtmi.com/caselaws?id=64093 The Tribunal held that the block assessment order completed on 29th April, 1998, was not time-barred as the audit report submission deadline was extended. The appointment of the auditor under section 142(2A) was deemed valid due to the complexity of the accounts. The approval from the CIT under section 158BG was upheld based on a Special Bench decision. The appeal was allowed for statistical purposes, setting aside the block assessment order due to procedural deficiencies, directing a fresh decision by the AO with proper opportunity for the assessee to be heard. en-us Thu, 31 Aug 2000 00:00:00 +0530 Thu, 03 Feb 2011 17:42:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64093 The Tribunal held that the block assessment order completed on 29th April, 1998, was not time-barred as the audit report submission deadline was extended. The appointment of the auditor under section 142(2A) was deemed valid due to the complexity of the accounts. The approval from the CIT under section 158BG was upheld based on a Special Bench decision. The appeal was allowed for statistical purposes, setting aside the block assessment order due to procedural deficiencies, directing a fresh decision by the AO with proper opportunity for the assessee to be heard. Case-Laws Income Tax Thu, 31 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64093