Taxman's Order for Special Audit Quashed for Lack of Recorded Reasons; Extension to Auditor Instead of Assessee Held Invalid.

AO's order for special audit u/s 142(2A) quashed as satisfaction not recorded as mandated; extension for furnishing special audit report granted to auditor instead of assessee held invalid as beyond AO's jurisdiction; CIT(A)'s findings upholding invalidity of assessment affirmed by ITAT. .....

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