C.A. No. 007076 - / 2017
PR. COMMISSIONER OF INCOME TAX NEW DELHI 7 vs M/S PHI SEEDS LIMITED THROUGH ITS MANAGING DIRECTOR
Status
DISPOSED
Judges
HON'BLE MR. JUSTICE D.Y. CHANDRACHUD and HON'BLE MR. JUSTICE HEMANT GUPTA
Order Date
26-03-2019
Filed On
31-03-2017 12:00 AM
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AI Summary
Prior to the insertion of "suo motu" in Section 142(2C) of the Income Tax Act 1961 by the Finance Act 2008, the Assessing Officer inherently possessed jurisdiction to extend time for submission of a special audit report without an assessee's application, as the amendment was clarificatory and retrospective in nature.