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TMI Blog2019 (5) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... question of clubbing the assessment for assessment year 2017-18 with the assessment years for which the notices had been issued u/s 153A, would not arise - merely because time limit for assessment u/s 153A was coming to an end, that the AO has resorted to the provisions of section 142(2A) with a view to extend the period of limitation despite the fact that there is no warrant for referring the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner submitted that the petitioner is a Chartered Accountant, who is a partner in a firm of Chartered Accountants and therefore, as an individual, he is not required to maintain any books of account. It was submitted that when the petitioner has not maintained any regular books of account for his personal affairs, the question of the Assessing Officer finding any complexity therein w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he accounts, multiplicity and specialized nature of transactions and the interest of the revenue, the accounts of the petitioner for financial year 2010-11 to 2016-17 relevant to assessment years 2011-12 to 2017-18 are required to be audited by an accountant, as defined under section 288(2) of the Act. It was pointed out that insofar as the assessment year 2017-18 is concerned, in terms of CASS Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of mind. 3. It was further submitted that merely because time limit for assessment under section 153A of the Act was coming to an end, that the Assessing Officer has resorted to the provisions of section 142(2A) of the Act with a view to extend the period of limitation despite the fact that there is no warrant for referring the matter to the accountant in view of the fact that p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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