Special audit - Power of the AO - the amendment whereby the word "suo motu" were inserted in sub section...

Special audit - Power of the AO - the amendment whereby the word "suo motu" were inserted in sub section (2C) of Section 142 was to be applicable with effect from 1st April, 2008 only, the amendment cannot be said to be clarificatory or retrospective in nature. - HC .....

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