https://www.taxtmi.com/caselaws?id=339221 The Tribunal allowed the appeal raised by the assessee, declaring the assessment order invalid and bad in law due to procedural lapses in conducting the special audit. The primary issue addressed was the validity of the assessment order within the limitation period under Section 153, considering the special audit under Section 142(2A). The Tribunal found that the Assessing Officer failed to provide a pre-decisional hearing to the assessee before the special audit, violating principles of natural justice. Consequently, the assessment order passed beyond the stipulated date was deemed invalid, and the appeal of the assessee was allowed. en-us Wed, 15 Feb 2017 00:00:00 +0530 Tue, 21 Feb 2017 00:08:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339221 The Tribunal allowed the appeal raised by the assessee, declaring the assessment order invalid and bad in law due to procedural lapses in conducting the special audit. The primary issue addressed was the validity of the assessment order within the limitation period under Section 153, considering the special audit under Section 142(2A). The Tribunal found that the Assessing Officer failed to provide a pre-decisional hearing to the assessee before the special audit, violating principles of natural justice. Consequently, the assessment order passed beyond the stipulated date was deemed invalid, and the appeal of the assessee was allowed. Case-Laws Income Tax Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339221