https://www.taxtmi.com/caselaws?id=447056 The Delhi HC held that the power to extend time for special audit under Section 142A lies exclusively with the Assessing Officer (AO) and cannot be delegated to the Commissioner of Income Tax (CIT). The court ruled that since the appointment of a special auditor involves civil consequences and is part of assessment proceedings rather than administrative power, the AO cannot abdicate this function by merely making recommendations to the CIT. The CIT has no jurisdiction to extend the audit timeframe as the AO remains in control of assessment proceedings. The case was decided in favor of the assessee, establishing that the discretionary power vested in the AO is non-delegable. en-us Mon, 11 Dec 2023 00:00:00 +0530 Mon, 05 Feb 2024 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447056 The Delhi HC held that the power to extend time for special audit under Section 142A lies exclusively with the Assessing Officer (AO) and cannot be delegated to the Commissioner of Income Tax (CIT). The court ruled that since the appointment of a special auditor involves civil consequences and is part of assessment proceedings rather than administrative power, the AO cannot abdicate this function by merely making recommendations to the CIT. The CIT has no jurisdiction to extend the audit timeframe as the AO remains in control of assessment proceedings. The case was decided in favor of the assessee, establishing that the discretionary power vested in the AO is non-delegable. Case-Laws Income Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447056