Supreme Court of India
The Commissioner of Income Tax, New Delhi v. Ram Kishan Dass
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From the headnote
Income T ax Act, 1961 – s. 142(2A) – Inquir y befor e assessment – Special audit – Extension of time for submission of the audit r eport of the auditor appointed under the pr ovisions of s. 142(2A) – Jurisdiction of the assessing officer – Or der by the tribunal that prior to the inser tion of the expr ession ‘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 r epor t of an auditor appointed u/s.142(2A), of his own accor d, and as a r esult, the assessment made u/s. 153A, in r espect of the assessment years was barred
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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