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2004 (4) TMI 60 - HC - Income TaxAppointment of special auditor by the CIT, under section 142(2A) - there are allegations of huge misappropriation of the society's funds directly or indirectly made by the assessee in favour of close relatives of the founder members of the society. Also fictitious expenses appear to have been claimed under the different heads of expenses debited in the income and expenditure account. The donations received by the assessee are also to be examined in the light of their proper utilisation for charitable purposes - Additional Commissioner therefore recommended that the Assessing Officer may consider the case for special audit under section 142(2A) - In our opinion, the view taken by the Additional Commissioner cannot be said to be arbitrary
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