Home Case Index All Cases Income Tax Income Tax + SCH Income Tax - 2023 (7) TMI SCH This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 413 - SCH - Income TaxSpecial audit u/s 142(2A) - scope of satisfaction recorded by the AO - reasonable opportunity provided to assessee or not? - As per HC essential mandate of Section 142(2A) requires an opportunity of hearing, which in the present case has been met - HELD THAT:- This Court is of the opinion that the impugned order does not call for interference. The special leave petition is accordingly dismissed.
|