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TMI Blog2023 (2) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... ot 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. If the AO desires special audit u/s 142(2A) he can either rely upon the earlier notice or issue a fresh notice. In case the assessing officer reli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 learned Additional Solicitor General, who appears on behalf of the respondents, waives service of notice and the right to file reply. The appellant-assessee, Rajiv Gandhi Proudyogiki Vishwavidyalaya, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional 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 the order sheet file. Be that as it may, the order is required to be communicated to the appellant-assessee, so as to know the reasons, and, if required, the assessee can choose to exercise the op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 relies upon the earlier notice, it will be so indicated and communicated to the appellant-assessee. In either case, hearing as per law will be given. Thereafter an order under Section 142(2A) of the 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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