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DIRECTION FOR SPECIAL AUDIT SECTIONS 142(2A)

Income Tax - Return of Income and Assessment Procedure - 14 - (1) The AO may at any stage of proceedings before him, direct the assessee to get the accounts audited by a Chartered Accountant nominated by the Chief commissioner/Commissioner of Income-tax. Such a decision may be taken by the AO, if regard to the following :- The nature and complexities involved in accounts or Volume of the accounts; or Doubts about the correctness of the accounts; or Multiplicity of transactions in the accounts; o .....

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e notice to the assessee to show cause as to why direction under section 142(2A) should not be issued to him. If the assessee proves that no complexities, etc. are involved in the accounts and interest of revenue is not affected adversely, then Assessing Officer cannot issue direction under section 142(2A). If Assessing Officer issues direction under section 142(2A) in such a case, then assessee can file a WRIT PETITOIN in High Court and High Court shall quash such direction issued under section .....

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