1996 (7) TMI 36

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.... by the Revenue the question is as to at what point of time powers under section 142(2A) of the Income-tax Act, 1961, can be resorted to by the Income-tax Officer ordering special audit and if in an eventuality the said order is found improper, whether the material that is tendered on record as a result of the said special audit could be used for any purpose whatsoever. The essence is spelt out in....

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....n (3) of section 153 (by which 'the period commencing from the date on which the Income-tax Officer directs the assessee to get his accounts audited under sub-section (2A) of section 142 and ending with the date on which the assessee furnishes a report on such audit under that sub-section' to be excluded) the Tribunal is right in law in holding that the assessment should have been completed on or ....

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....he questions are pure and crystal questions of law, the contention of the Revenue gets a prima facie support through the above decision of the Supreme Court. Therefore, we direct the Income-tax Appellate Tribunal, Cochin Bench, to prepare the necessary statement of case and take the relevant documents in support thereof on record and refer the questions to this court under section 256 of the In....