Supreme Court of India
The Commissioner of Income Tax, New Delhi v. Ram Kishan Dass
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From the headnote
Income Tax Act, 1961 – s. 142(2A) – Inquiry before assessment – Special audit – Extension of time for submission of the audit report of the auditor appointed under the provisions of s. 142(2A) – Jurisdiction of the assessing officer – Order by the tribunal that prior to the insertion of the expression ‘suo motu’ w.e.f. 01.04.2008 in s. 142(2C), the assessing officer had no jurisdiction to extend time for the submission of the report of an auditor appointed u/s.142(2A), of his own accord, and as a result, the assessment made u/s. 153A, in respect of the assessment years was barred by…
Authorities it was built on
- 2014 Commissioner of Income Tax (central)-1, New Delhi v. Vatika Township Private Limited
- 2004 Zile Singh v. State of Haryana and Ors.
- 2008 Commnr. of Income Tax-i, Ahmedabad v. Gold Coin Health Food Pvt. Ltd.
- 2008 Sahara India (firm), Lucknow v. Commissioner of Income Tax, Central-i & Anr.
- 2005 Sedco Forex International Drill. Inc. and Ors. v. Commissioner of Income Tax, Dehradun and Anr.
- 1968 Ishwar Singh Bindra & Ors. v. The State of U.P.
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