https://www.taxtmi.com/caselaws?id=302706 The Tribunal found that the assessments made by the Assessing Officer were time-barred due to a special audit order served after the permissible time limit. The Tribunal held the special audit order under section 142(2A) invalid as it was communicated after the due date for assessments. Additionally, the Assessing Officer's suo motu extension of time powers were deemed irrelevant as the assessments were already time-barred. Consequently, the assessments made on 24.9.2008 were declared invalid, leading to the partial allowance of the appeals in favor of the assessee. en-us Fri, 05 Jun 2015 00:00:00 +0530 Mon, 13 Jun 2022 14:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302706 The Tribunal found that the assessments made by the Assessing Officer were time-barred due to a special audit order served after the permissible time limit. The Tribunal held the special audit order under section 142(2A) invalid as it was communicated after the due date for assessments. Additionally, the Assessing Officer's suo motu extension of time powers were deemed irrelevant as the assessments were already time-barred. Consequently, the assessments made on 24.9.2008 were declared invalid, leading to the partial allowance of the appeals in favor of the assessee. Case-Laws Income Tax Fri, 05 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302706