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Section 142(2A) of the Income-tax Act, 1961—Audit—The extension could have been valid only if it had been given by the Assessing Officer after due application of mind and after examining the existence of circumstances as provided in proviso below Sec. 142 (2C), since, it has to be given only by competent authority, in case of assessee, the extension has not been given by the Assessing Officer but by the CIT, Central-II and the Assessing Officer has only conveyed the approval, therefore, the extension given by the CIT, Central-II is beyond the powers vested as per the statute and accordingly the assessment completed after the due date is held to be void ab initio. - ASSTT. CIT V/s SOUL SPACE PROJECTS LTD. -  183 ITD 281 (ITAT-DELHI)