CIT (A) cannot Extend Time for Submission of Audit Report u/s 142 (2C ) of Income Tax Act: Delhi HC [Read Order]

The HC viewed that the CIT(A) could not have extended the time based on the recommendation of the AO.

By Yogitha S. Yogesh - On January 15, 2024 4:01 pm - 2 mins read

CIT (A) - Extend Time for Submission of Audit Report - Income Tax Act - Delhi HC - TAXSCAN

The Delhi High Court has held that the Commissioner of Income Tax ( Appeals ) (CIT (A)) cannot extend the time for submission of an audit report under section 142 (2C ) of the Income Tax Act, 1961. The appellant/revenue seeks to assail the common order dated 30.09.2020 [“impugned order”] passed by the Income Tax…

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