Assessing Officer Can Extend Audit Report Deadline Suo Motu u/s 142(2C) Without Assessee's Request.

Power of AO to extend time for the submission of the audit report directed u/s 142(2C) - suo motu extension without an application by the assessee - amendment w.e.f effect from 01.04 2008 by the FA, 2008 was intended to remove an ambiguity and is clarificatory in nature - Decision of HC overruled. .....

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