TMI BlogHigh Court Upholds Assessing Officer's Authority for Special Audit Direction u/s 142(2A) of Income Tax Act.Validity of direction for special audit of accounts u/s 142(2A) - the AO is empowered to refer the accounts to the special auditor “at any stage of the proceedings” S.142(2A) - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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