Home Highlights June 2022 Year 2022 This

You may also like:

1. 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...

2. 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...

3. 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...

4. Directions for special audit - Where satisfaction has been arrived at, in bonafide manner after making a genuine and past attempt to understand the accounts and after...

5. Validity of direction of special audit – AO was justified in holding that the interest of the revenue had to be protected by ordering a special audit - HC

6. Validity of order for levy of penalty - Principles of natural justice - The provision, that is, Section 75(4) of the Act, has mandated that, only an opportunity of...

7. 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...

8. 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...

9. Validity of order passed u/s 142(2A) for special audit - Though proviso is silent about reasonable opportunity, it refers opportunity to both the petitioner as well as...

10. 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...

11. Validity of assessment u/s 153C - scope of the special audit u/s 142(2A) - non speaking order - Since the extended period was taken under the guise of Special audit,...

12. Validity of special audit u/s 142(2A) - in the absence of show cause notice given before making the order proposing conduct of special audit, the proceedings are...

13. 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...

14. 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...

15. 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...