Special Audit Extension u/s 142(2A) Invalidated Due to Unauthorized Officer's Approval, Assessment Voided.

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....Special Audit u/s.142 (2A) - granting extension for the further period - A power which has been given to a specified authority has to be discharged only by him. Substitution of that officer/authority by any other officer, may be of higher rank, cannot validate the said order/ action - In this case, the extension has not been given by the AO but by the CIT, Central-II and the AO has only conveyed the approval - accordingly the assessment completed after the due date is held to be void ab initio.....