2023 (2) TMI 584

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....UNDRESH For Petitioner(s) Mr. Sumit Nema, Sr. Adv. Mr. Harsh Parashar, AOR Mr. Piyush Parashar, Adv. Mr. Gagan Tiwari, Adv. Mr. Chanakya Sharma, Adv. Ms. Chetna Bhargava, Adv. For Respondent(s) Mr. Balbir Singh, A.S.G. Mr. Arijit Prasad, Sr. Adv. Mr. Rajan Kumar Choursia, Adv. Mrs. Alka Agarwal, Adv. Ms. Monica Benjamin, Adv. Mr. Raj Bahadur Yadav, AOR ORDER Leave granted. The learn....

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....by the High Court on the ground that the order need not be passed, and only hearing is required. We do not agree with the said reasoning. During the course of hearing before us, the learned Additional Solicitor General accepts that the order under Section 142(2A) of the 1961 Act was never communicated or even uploaded on the portal. He, however, submits that the written order was placed in t....

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....passed, as it was never communicated to the appellant-assessee. Further, with the consent of the learned counsel for the appellant-assessee, we extend the time for passing the assessment order till 31.12.2023. If the assessing officer desires special audit under Section 142(2A) of the 1961 Act, he can either rely upon the earlier notice or issue a fresh notice. In case the assessing officer rel....