Selection of cases for audit u/s 142(2A).

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..... 246/66/76-A PAC.II dated 23rd July 1977 by which criteria for preparation of panel of chartered accountants was laid down to enable the officers to refer expeditiously cases requiring audit u/s.142(2A). 2. The board had occasion to review the working of provisions of section 142(2A) and it was found that during the last three years only 16 cases were referred for compulsory audit under this se .....

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..... cessary to do so in the interest of revenue. 2. The board desire that you should impress upon your officers to refer more cases for compulsory audit requiring deeper investigation and it should not be difficult as now the preparatory work in this behalf already stands done. 4. Necessary instructions may be issued to all the officers working in your charge. - Circular - Trade Notice - Public .....

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