https://www.taxtmi.com/highlights?id=53875 Special Audit u/s.142 (2A) - granting extension for the further period - A power which has been given to a specified authority has to be discharged only by him. Substitution of that officer/authority by any other officer, may be of higher rank, cannot validate the said order/ action - In this case, the extension has not been given by the AO but by the CIT, Central-II and the AO has only conveyed the approval - accordingly the assessment completed after the due date is held to be void ab initio. en-us Tue, 30 Jun 2020 12:42:37 +0530 Tue, 30 Jun 2020 12:42:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=53875 Special Audit u/s.142 (2A) - granting extension for the further period - A power which has been given to a specified authority has to be discharged only by him. Substitution of that officer/authority by any other officer, may be of higher rank, cannot validate the said order/ action - In this case, the extension has not been given by the AO but by the CIT, Central-II and the AO has only conveyed the approval - accordingly the assessment completed after the due date is held to be void ab initio. Highlights Income Tax Tue, 30 Jun 2020 12:42:37 +0530 https://www.taxtmi.com/highlights?id=53875