https://www.taxtmi.com/caselaws?id=207840 The Tribunal dismissed the Department's appeals and allowed the assessee's appeal, holding the assessment orders to be barred by limitation. The Tribunal followed the precedent set in the case of Bishan Saroop Ram, where it was held that the Assessing Officer did not have the inherent powers to extend the time-limit for the completion of the special audit without an application from the assessee before 1-4-2008. Consequently, the extensions made by the Assessing Officer were without jurisdiction, and the assessments were barred by limitation. en-us Tue, 05 Jan 2010 00:00:00 +0530 Tue, 14 Aug 2012 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207840 The Tribunal dismissed the Department's appeals and allowed the assessee's appeal, holding the assessment orders to be barred by limitation. The Tribunal followed the precedent set in the case of Bishan Saroop Ram, where it was held that the Assessing Officer did not have the inherent powers to extend the time-limit for the completion of the special audit without an application from the assessee before 1-4-2008. Consequently, the extensions made by the Assessing Officer were without jurisdiction, and the assessments were barred by limitation. Case-Laws Income Tax Tue, 05 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207840