Accounts audited in a prescribed manner.

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..... - Tax Act, 1961 According to sec.142(2A) by Taxation Laws Act, the ITO has been empowered to direct an assessee, in a case where the nature and complexity of the accounts and the interests of revenue .....

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..... sons recorded by the ITO for initiating proceedings u/s.151(2) on the proposal submitted to him, the Supreme Court in the case of Narayanappa Vs. Commissioner of Income-tax (63-ITR-219-SC) has held th .....

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