Home Highlights May 2012 Year 2012 This

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1. Special audit u/s 142(2A) - in the absence of pre-decisional hearing, the decision to have special audit was invalid and consequentially, all the proceedings conducted...

2. Special audit u/s 142(2A) - Complexity and Volume of Transactions - Reasonable Opportunity to be Heard - Despite recognizing a breach of natural justice due to the...

3. Special audit u/s 142(2A) - scope of satisfaction recorded by the AO - reasonable opportunity provided to assessee or not? - As per HC essential mandate of Section...

4. Levying penalty u/s 272A(1)(d) - non-compliance of correspondences for special audit u/s 142(2A) - AO has written a letter to the Auditor for special audit of four case...

5. Special audit u/s 142(2A) - AO Jurisdiction to give directions for a special audit - necessary approval of the Principal Commissioner of the Income Tax or not? - As per...

6. Special audit u/s 142(2A) - Scope of special audit has widen after amendment in Section 142(2A) w.e.f. 1.6.2013. The special audit can now be directed not only if the...

7. Compulsory audit u/s 142(2A) - Though the impugned action is questioned on the ground that effective opportunity of hearing was not given. However, the record reveals...

8. Special Audit u/s 14AA - Principles of Natural Justice - In interpreting Section 142 (2A) of the Income Tax Act, 1961, the Supreme Court had held that a special audit is...

9. Special audit - validity of Order under section 142(2A) - the order passed under Section 142(2A) of the Act was passed without giving an opportunity of hearing to the...

10. Special audit u/s 142(2A) - Denial of opportunity of being heard - The material on record would clearly indicate that substantial opportunity has been given as well as...

11. Levy of penalty u/s. 271(1)(b) - Non compliance requirement in respect of special audit u/s. 142(2A) - Assessment proceedings furnished by the Ld. Counsel, it is...

12. Special audit u/s 142(2A) - satisfaction - The question of complexity of accounts has to be judged applying the yardstick or test; whether the accounts would be complex...

13. Special Audit - Merely because the assessee along with the return of income submitted a Statutory Audit Report and Tax Audit Report, considering section 142(2B), the...

14. Fee payable to CA Firms, for Special Audits directed u/s 142(2A) - CA Firm registered as MSME - Recovery of fees due from the Income Tax Department invoking the...

15. 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...