Special audit u/s 142(2A) – assessee has submitted copy of ...
Court Orders Special Audit u/s 142(2A) for Thorough Examination of Assessee's Accounts Due to Missing Vouchers.
August 19, 2013
Case Laws Income Tax HC
Special audit u/s 142(2A) – assessee has submitted copy of ledger account in 5 volumes but supporting vouchers of receipts and payment has not been submitted on the ground that there are voluminous records - it is in the interest of revenue, justice and fair play to make a reference u/s 142 (2A) of the Act to get the accounts of the assessee audited - HC
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