Constitutional validity of the amendment to Section 142(2A) - ...

High Court Upholds Amendment to Section 142(2A) on Assessing Officer's Special Audit Powers Against Article 14 Challenge.

August 26, 2017

Case Laws Income Tax HC

Constitutional validity of the amendment to Section 142(2A) - arbitrary powers of AO - special audit of accounts - it was contended that sch unguided discretion, having no nexus to the object of Section 142(2A), submits the petitioner, is contrary to the principles of equality enshrined in Article 14 - There is no merit in the challenge - HC

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Constitutional validity of the amendment to Section 142(2A) - ...

High Court Upholds Amendment to Section 142(2A) on Assessing Officer's Special Audit Powers Against Article 14 Challenge.

August 26, 2017

Case Laws Income Tax HC

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