https://www.taxtmi.com/caselaws?id=396321 The appeals of the revenue were dismissed, and the cross objections of the assessee were allowed, declaring the assessment order void ab initio due to the invalid extension of the special audit period. The tribunal emphasized adherence to statutory provisions and the specific authorities' powers in tax proceedings, highlighting that any deviation can render proceedings invalid. en-us Wed, 03 Jun 2020 00:00:00 +0530 Tue, 22 Sep 2020 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=396321 The appeals of the revenue were dismissed, and the cross objections of the assessee were allowed, declaring the assessment order void ab initio due to the invalid extension of the special audit period. The tribunal emphasized adherence to statutory provisions and the specific authorities' powers in tax proceedings, highlighting that any deviation can render proceedings invalid. Case-Laws Income Tax Wed, 03 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=396321