Special Audit Order u/s 142(2A) Ineffective Due to Non-Communication; Assessment Deadline Extended to Dec 31, 2023.

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....Special audit u/s 142(2A) - the order u/s 142(2A) was never communicated or even uploaded on the portal - the purported order directing special audit u/s 142(2A) will not be given effect to and will be treated as not passed, as it was never communicated to the appellant-assessee - with the consent of the learned counsel for the appellant-assessee, we extend the time for passing the assessment order till 31.12.2023. - SC....