https://www.taxtmi.com/caselaws?id=120726 A special-audit direction under section 142(2A) is treated as part of the assessment process and is not independently appealable against the assessment order; any challenge to its validity lies in writ jurisdiction, so the assessee's appellate objection failed. An alleged irregularity in the audit reference did not, on these facts, defeat the limitation extension under section 153 Explanation 1(iii), because the reference was made in the course of bona fide assessment proceedings, so the limitation plea failed. Additions under section 68 and the disallowance for reimbursement of expenses were remanded for fresh adjudication where confirmations, vouchers, and supporting material required proper factual verification. en-us Mon, 31 Dec 2007 00:00:00 +0530 Mon, 23 Jul 2012 17:40:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120726 A special-audit direction under section 142(2A) is treated as part of the assessment process and is not independently appealable against the assessment order; any challenge to its validity lies in writ jurisdiction, so the assessee's appellate objection failed. An alleged irregularity in the audit reference did not, on these facts, defeat the limitation extension under section 153 Explanation 1(iii), because the reference was made in the course of bona fide assessment proceedings, so the limitation plea failed. Additions under section 68 and the disallowance for reimbursement of expenses were remanded for fresh adjudication where confirmations, vouchers, and supporting material required proper factual verification. Case-Laws Income Tax Mon, 31 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120726