https://www.taxtmi.com/caselaws?id=186763 The Tribunal found that the assessment order was beyond the limitation period prescribed under the Act, as the A.O. did not have the power to extend the time limit for completing the special audit suo motu before the relevant amendment. Consequently, the assessment order was deemed barred by limitation for the relevant Assessment Years. As a result, the appeals of the assessee were allowed, and the appeals of the revenue were dismissed. en-us Fri, 05 Feb 2010 00:00:00 +0530 Thu, 29 Sep 2016 16:05:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186763 The Tribunal found that the assessment order was beyond the limitation period prescribed under the Act, as the A.O. did not have the power to extend the time limit for completing the special audit suo motu before the relevant amendment. Consequently, the assessment order was deemed barred by limitation for the relevant Assessment Years. As a result, the appeals of the assessee were allowed, and the appeals of the revenue were dismissed. Case-Laws Income Tax Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186763