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2013 (8) TMI 524 - ALLAHABAD HIGH COURTSpecial audit u/s 142(2A) of the Income Tax Act – On the ground of complexity of accounts - The assessee has submitted copy of ledger account in 5 volumes but supporting vouchers of receipts and payment has not been submitted on the ground that there are voluminous records - In view of the petitioner's audit report that the accounts of the petitioner is not complex or the special audit report has been called for either just for extension of time to complete the assessment or otherwise – Held that:- In absence of vouchers, the correctness of state of affairs could not be verified and looking to the complexities and enormity and assessee's inability to substantiate its income and expenditure by producing supporting vouchers, it is in the interest of revenue, justice and fair play to make a reference u/s 142 (2A) of the Act to get the accounts of the assessee audited – Decided against the Assessee.
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