No show cause notice was given to the assessee before making the ...
Taxpayer Not Given Show Cause Notice Before Special Audit Order; Assessment Order Exceeds Limitation Period, Deemed Invalid.
January 4, 2017
Case Laws Income Tax AT
No show cause notice was given to the assessee before making the order proposing conduct of special audit u/s 142(2A) - Accordingly, the assessment order passed in the facts of present case is beyond the period of limitation and hence, the same is invalid and bad in law. - AT
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