Supreme Court · 2019 INSC 400 · Decided 26 March 2019
The Commissioner of Income Tax, New Delhi v. Ram Kishan Dass
- Court
- Supreme Court of India
- Citation
- 2019 INSC 400 · [2019] 5 S.C.R. 25
- Case number
- CIVIL APPEAL No. 3211/2019
- Decided
- 26 March 2019
- Bench
- D.Y. CHANDRACHUD, HEMANT GUPTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 142(2A), 142
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 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
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)