1998 (4) TMI 17 - HC - Income Tax

Summary

The petitioner challenged an order under section 142(2A) of the Income-tax Act, requiring accounts audit despite previous audit under section 44AB. The court upheld the order, stating that the audits under the two sections serve different purposes. The court also rejected the argument based on section 142(2B) and allowed the petitioner to make a representation against the order.