Special audit - nature of the accounts - complexities - the ...

High Court Upholds Order for Special Audit u/s 142(2A) of Income Tax Act After Assessee's Hearing Opportunity.

May 4, 2013

Case Laws Income Tax HC

Special audit - nature of the accounts - complexities - the elaborate reasoning is not required to be given. - opportunity had been provided to assessee - Order u/s 142(2A) sustained. - HC

View Source

← Previous Next →

Special audit - nature of the accounts - complexities - the ...

High Court Upholds Order for Special Audit u/s 142(2A) of Income Tax Act After Assessee's Hearing Opportunity.

May 4, 2013

Case Laws Income Tax HC

You may also like:

Compulsory audit u/s 142(2A) - Though the impugned action is questioned on the ground that effective opportunity of hearing was not given. However, the record reveals...

Special 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...

Special audit u/s 142(2A) - in the absence of pre-decisional hearing, the decision to have special audit was invalid and consequentially, all the proceedings conducted...

Special audit u/s 142(2A) - Complexity and Volume of Transactions - Reasonable Opportunity to be Heard - Despite recognizing a breach of natural justice due to the...

Special audit - validity of Order under section 142(2A) - the order passed under Section 142(2A) of the Act was passed without giving an opportunity of hearing to the...

Special audit u/s 142(2A) - AO Jurisdiction to give directions for a special audit - necessary approval of the Principal Commissioner of the Income Tax or not? - As per...

Special Audit u/s 142(2A) - Personal appearance - proviso to Section 142(2A) does not envisage any personal hearing before an order under sub-section (2A) can be passed - HC

Levying penalty u/s 272A(1)(d) - non-compliance of correspondences for special audit u/s 142(2A) - AO has written a letter to the Auditor for special audit of four case...

Special audit u/s 142(2A) - Scope of special audit has widen after amendment in Section 142(2A) w.e.f. 1.6.2013. The special audit can now be directed not only if the...

Extension of period of special audit u/s 142(2A) - in the absence of suo motu powers of the Assessing Officer to extend the period of audit under section 142(2A) of the...

Special Audit - Merely because the assessee along with the return of income submitted a Statutory Audit Report and Tax Audit Report, considering section 142(2B), the...

Special audit u/s 142(2A) - opportunity of being heard before issuance of order of special audit - Cogent and valid reasons have been assigned by the Assessing Officer -...

Special audit u/s 142(2A) - Denial of opportunity of being heard - The material on record would clearly indicate that substantial opportunity has been given as well as...

Special Audit u/s 14AA - Principles of Natural Justice - In interpreting Section 142 (2A) of the Income Tax Act, 1961, the Supreme Court had held that a special audit is...

Validity of order passed u/s 142(2A) for special audit - Though proviso is silent about reasonable opportunity, it refers opportunity to both the petitioner as well as...

Quick Updates: