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Reference for special audit u/s.142(2A) - Chartered Accountant failed to supply the Audit Reports in time - AO did not have any “good and sufficient” reasons for extending the period of audit “suo motu” to the maximum permissible extent, and was not correct in casually attaching the tag of non-cooperative attitude to the appellant. - Tri

Income Tax
13-4-2018

Reference for special audit u/s.142(2A) - Chartered Accountant failed to supply the Audit Reports in time - AO did not have any “good and sufficient” reasons for extending the period of audit “suo motu” to the maximum permissible extent, and was not correct in casually attaching the tag of non-cooperative attitude to the appellant. - Tri

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