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Income Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Compulsory audit u/s 142(2A) - Though the impugned action is ...


High Court finds petitioner was given opportunity to be heard before compulsory audit u/s 142(2A) was ordered.

November 17, 2020

Case Laws     Income Tax     HC

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 that before taking decision a notice was issued and petitioner was given the opportunity of hearing. Facts nullify the contention of the petitioner that they had no effective opportunity of hearing.- HC

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