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2011 (8) TMI 800 - HC - Income TaxSpecial audit u/s 142(2A) - Search and seizure - Time limitation - twin conditions of 'complexity of accounts' and 'the interests of the revenue' - held that:- The complexity may vary from person to person and depends on satisfaction of person; a simple matter may be complex for another, but there should be an attempt as held in Rajesh Kumar and others (2006 -TMI - 6548 - SUPREME Court) and Sahara India (Firm) (2008 -TMI - 3592 - Supreme Court) to examine the accounts to find out whether they are complex to the persons on his examination to arrive at conclusion that the special audit under Section 142(2A) is necessary. - The proposal sent by the Assessing Officer to the Income Tax Commissioner, for giving approval for special audit has not been brought on record, nor there is any assertion that the proposal contained the opinion of the assessing authority with regard to the complexity in accounts - Decided in favor of the assessee.
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