TMI BlogSpecial audit report u/s 142(2A) - An admitted fact on record that the AO had no occasion to examine the...Special audit report u/s 142(2A) - An admitted fact on record that the AO had no occasion to examine the books of accounts furnished by the assessee, which were actually furnished for A.Y. 2007-08 to 2011-12 on 04.10.2013 whereas order for special audit was passed on 22.03.2013 and pursuant thereto special auditor furnished report on 16.09.2013. - it goes to prove that the order for special audit has been passed in these cases merely on the basis of surmises by the AO as well as the Ld. CIT even..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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