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Income Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Power of AO for extension of time for filing of special audit ...

Case Laws     Income Tax

May 20, 2016

Power of AO for extension of time for filing of special audit report u/s 142(2A) - relationship of auditor (CA) with the assessee - If the submissions of the Revenue were to be accepted, then it would mean that the application can be made not only by the Assessee but by a Chartered Accountant of the Assessee nominated by the Commissioner u/s 142(2A) - The Court declines to do so. - HC

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