Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2010 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (8) TMI 394 - HC - Income TaxProvisional assessment for refund - Audited books of accounts u/s 142(2A) - In the absence of these materials being made available, it would not have been possible for the petitioner to effectively deal with the proposal or draw attention of the Chief Commissioner of Income-tax that the purpose for directing the special audit was unwarranted or not bona fide - Unless an assessee has the access to the mate-rials on the basis of which the Chief Commissioner of Income-tax would consider the question of granting approval to special audit, such opportunity of hearing would degenerate into an idle formality - Accordingly the writ petition stands allowed by way of remand
|