https://www.taxtmi.com/caselaws?id=209701 The Tribunal allowed the appeal, setting aside the CIT(A)'s order, as the assessment for the year 2003-04 was deemed barred by limitation. The special audit ordered by the AO was found to be unjustified, rendering the extended period inapplicable. Consequently, the assessment order was held invalid, and all grounds of appeal raised by the assessee were accepted. The issue of disallowance of expenses, though raised, was secondary to the limitation issue in the Tribunal's decision. en-us Wed, 04 Jan 2012 00:00:00 +0530 Mon, 06 Feb 2012 22:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209701 The Tribunal allowed the appeal, setting aside the CIT(A)'s order, as the assessment for the year 2003-04 was deemed barred by limitation. The special audit ordered by the AO was found to be unjustified, rendering the extended period inapplicable. Consequently, the assessment order was held invalid, and all grounds of appeal raised by the assessee were accepted. The issue of disallowance of expenses, though raised, was secondary to the limitation issue in the Tribunal's decision. Case-Laws Income Tax Wed, 04 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209701