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2017 (12) TMI 1405 - ITAT PUNEProper order of referral for Special Audit - AO never granted opportunity as required under the provisions of section 142(2A) - Held that:- The proviso to section 142(2A) of the Act is explained and it is the statutory requirement of law that “AO shall not direct the assessee to get the accounted audited unless the assessee has been given a reasonable opportunity of being heard.” Nobody can replace the AO in such matters, leave alone the CIT, as is the case in the instant case. Accordingly, the additional ground raised by the assessee is admitted and allowed as a covered issue. Since the assessee succeeds on this technical ground, the other grounds for A.Y. 2000-01 have become academic in nature and therefore, they are dismissed as academic.
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