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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Proper order of referral for Special Audit - AO never granted ...


Assessing Officer's Failure to Provide Opportunity for Special Audit Violates Section 142(2A) of Income Tax Provisions.

December 28, 2017

Case Laws     Income Tax     AT

Proper order of referral for Special Audit - AO never granted opportunity as required under the provisions of section 142(2A) - Nobody can replace the AO in such matters, leave alone the CIT, as is the case in the instant case. - AT

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