https://www.taxtmi.com/highlights?id=57984 Special audit u/s 142(2A) - the exercise of jurisdiction under section 142(2A) of the Act has been exercised in a mechanical, routine and perfunctory manner and so is the approval granted by the CIT as all the formalities were done on the same day. Therefore the assessment framed by the AO cannot be sustained as the same suffer from legal infirmities of improper exercise of jurisdiction on the part of the tax authorities u/s 142(2A) of the Act. - AT en-us Sat, 15 May 2021 14:16:00 +0530 Sat, 15 May 2021 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57984 Special audit u/s 142(2A) - the exercise of jurisdiction under section 142(2A) of the Act has been exercised in a mechanical, routine and perfunctory manner and so is the approval granted by the CIT as all the formalities were done on the same day. Therefore the assessment framed by the AO cannot be sustained as the same suffer from legal infirmities of improper exercise of jurisdiction on the part of the tax authorities u/s 142(2A) of the Act. - AT Highlights Income Tax Sat, 15 May 2021 14:16:00 +0530 https://www.taxtmi.com/highlights?id=57984