https://www.taxtmi.com/caselaws?id=447092 Delhi HC held that the power to extend time under Section 142(2C) proviso for audit report submission is not administrative but procedural with civil consequences. The court ruled that this discretionary power vested in the Assessing Officer is non-delegable and cannot be exercised by CIT(A) based on AO's recommendation. The appointment of special auditor under Section 142(2A) being part of assessment proceedings, not administrative action, supports this conclusion. The question of law was decided against revenue and in favor of assessee. en-us Mon, 11 Dec 2023 00:00:00 +0530 Mon, 20 Jan 2025 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447092 Delhi HC held that the power to extend time under Section 142(2C) proviso for audit report submission is not administrative but procedural with civil consequences. The court ruled that this discretionary power vested in the Assessing Officer is non-delegable and cannot be exercised by CIT(A) based on AO's recommendation. The appointment of special auditor under Section 142(2A) being part of assessment proceedings, not administrative action, supports this conclusion. The question of law was decided against revenue and in favor of assessee. Case-Laws Income Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447092