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2017 (4) TMI 1014 - HC - Income TaxSpecial audit - validity of order of the AO in exercise of powers u/s 142(2A) - Held that:- Before recording the satisfaction requiring special audit and before making proposal to the Commissioner for its approval, the petitioner has not been given an opportunity inasmuch as the communication dated 07/11/2016 granting final opportunity to the petitioner up to 11/11/2016 was received by the petitioner–assessee only on 15/11/2016. Under the circumstances, on the aforesaid ground alone and without further entering into other questions on merits, the impugned order deserves to be quashed and set aside and the matter is to be remanded to the Assessing Officer to pass a fresh order in accordance with law and on its own merits and after considering the objections raised by the petitioner dated 25/11/2016 and after following the due procedure as required. - Matter remanded back.
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