https://www.taxtmi.com/caselaws?id=414438 The Tribunal held that the reference to the special audit under Section 142(2A) was invalid, rendering the subsequent assessment order passed in the extended period barred by limitation and void. The Tribunal emphasized that an invalid special audit reference cannot extend the statutory assessment period. Consequently, the appeal was allowed in favor of the assessee, with the assessment order being deemed void due to the invalid special audit reference. en-us Tue, 26 Oct 2021 00:00:00 +0530 Mon, 08 Nov 2021 10:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414438 The Tribunal held that the reference to the special audit under Section 142(2A) was invalid, rendering the subsequent assessment order passed in the extended period barred by limitation and void. The Tribunal emphasized that an invalid special audit reference cannot extend the statutory assessment period. Consequently, the appeal was allowed in favor of the assessee, with the assessment order being deemed void due to the invalid special audit reference. Case-Laws Income Tax Tue, 26 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414438