9911796707
TMI Blog1996 (7) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... ers 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 the following three questions : "1. Whether, on the facts an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 before March 31, 1987, but as it was completed on September 23, 198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 Income-tax Act, 1961, as expeditiously as possible. In fact O. P. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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