Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2010 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (1) TMI 788 - HC - Income TaxSpecial audit - Assistant Commissioner of Income Tax (Central Circle), passed under Section 142(2A) of the Income Tax Act directed the petitioner to get its accounts audited for the financial years 2001-02 to 2007-08 - Held that:- reasons must be recorded in the order to show that there is application of mind on the part of the officer concerned on the basis of the material available on record and in the absence of reasons in the order for the direction as contemplated under Section 142(2)(a), the order vitiates in law and is not sustainable, order set aside, appeal allowed.
|