Special audit u/s 142(2A) - order is silent as to on what basis ...

Income Tax

June 20, 2018

Special audit u/s 142(2A) - order is silent as to on what basis and on what grounds, the accounts proposed to audit u/s 142(2A) were considered complex - Mere reference to a prior approval of CIT does not satisfy the precondition of a "Speaking order" containing reasons for invoking the provision of section 142(2A) of the Act.

View Source

← Previous Next →

Special audit u/s 142(2A) - order is silent as to on what basis ...

Income Tax

June 20, 2018

You may also like:

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...

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...

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...

Special audit u/s 142(2A) – assessee has submitted copy of ledger account in 5 volumes but supporting vouchers of receipts and payment has not been submitted on the...

Validity of special audit of the accounts u/s 142(2A) - petitioner has not made any objection regarding procedure followed by the AO or by the Pr. CIT, in the entire...

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...

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...

Validity of direction for special audit of accounts u/s 142(2A) - the AO is empowered to refer the accounts to the special auditor “at any stage of the proceedings” S.142(2A) - HC

Validity of order u/s 142(2A) - special audit - despite the appellant seeking the basis on which directions for special audit is proposed to be issued, the learned CIT...

Special audit u/s 142(2A) - there are complex issues relating to introduction of land by the partners into the firms; revaluation of land; credit of partners in capital...

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...

Special audit u/s. 142(2A) - Challenge on the ground that order is subjective satisfaction, is non-speaking and has been mechanically passed - The objection of...

Special audit u/s 142(2A) - complexity in the books of account - AO has carefully scrutinized the objections raised by the Petitioner and has fairly and objectively...

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...

Validity of special audit u/s 142(2A) - The Jharkhand High Court upheld the orders for a special audit of the petitioner’s accounts for the assessment years 2020-21 and...

Quick Updates: