Court Questions Validity of Assessment & Special Audit u/ss 153C & 142(2A) Due to Non-Speaking Order.

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....Validity of assessment u/s 153C - scope of the special audit u/s 142(2A) - non speaking order - Since the extended period was taken under the guise of Special audit, which is held without proper jurisdiction, the time so taken cannot be counted and the period does not get extended....