https://www.taxtmi.com/caselaws?id=459829 ITAT Delhi affirmed CIT(A)'s decision holding AO's special audit order void ab-initio under Section 142(2A). The tribunal found CIT exceeded jurisdiction by granting extension approval instead of AO, as mandated under Section 142(2C). Following precedent in Soul Space Projects Ltd., the tribunal ruled that statutory powers must be exercised by designated authorities only, and substitution by higher-ranking officers cannot validate such orders. The procedural infirmities rendered the special audit order legally invalid. en-us Fri, 07 Jun 2024 00:00:00 +0530 Mon, 30 Dec 2024 19:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459829 ITAT Delhi affirmed CIT(A)'s decision holding AO's special audit order void ab-initio under Section 142(2A). The tribunal found CIT exceeded jurisdiction by granting extension approval instead of AO, as mandated under Section 142(2C). Following precedent in Soul Space Projects Ltd., the tribunal ruled that statutory powers must be exercised by designated authorities only, and substitution by higher-ranking officers cannot validate such orders. The procedural infirmities rendered the special audit order legally invalid. Case-Laws Income Tax Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459829