Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2013 Year 2013 This

Appointment of Special auditor - satisfaction - AO while ...


High Court: Assessing Officer Must Review All Relevant Documents for Special Auditor Appointment Under Income Tax Act Section 142(2A.

May 1, 2013

Case Laws     Income Tax     HC

Appointment of Special auditor - satisfaction - AO while referring the matter u/s 142(2A) it is not only the books of accounts, but even by other documents which are available during the course of an assessment and at any stage subsequent thereto may become available to the AO - HC

View Source

 


 

You may also like:

  1. Appointment of auditors - requirements of annual ratification by members with respect to appointment of auditors done away with - Section 139(1) of the Companies Act, 2013

  2. Appointment of Cost Auditor by Companies - Circular

  3. Special audit u/s 142(2A) - CIT has applied his mind and the anomalies and discrepancies that have been pointed out in the impugned order, to our mind are sufficient to...

  4. Order 142(2A) appointing Special Auditor by AO - when it is stated in the order that looking to the complexity and the multiplicity of transactions, account are required...

  5. Reversal of Input Tax Credit (ITC) - The court notes that the impugned order reversed the ITC based solely on the cancellation of the supplier's registration and...

  6. Oppression and Mismanagement - The appellants are critical of the Special Officer appointed by the learned National Company Law Tribunal (who was appointed to ensure...

  7. This document discusses the responsibilities and obligations of auditors, particularly principal auditors, in conducting audits of group financial statements under the...

  8. Adoption of special auditor's report only in part - estimation made on the assessment - validity of audit report based on sampling made by the Auditor - Auditing and...

  9. Levy of penalty u/s. 271(1)(b) - Non compliance requirement in respect of special audit u/s. 142(2A) - relevant ledgers for all the years under consideration were...

  10. Absence of valid satisfaction recorded by AO before initiating assessment under special provision where search took place. Satisfaction note did not reveal AO's averment...

  11. Validity of special audit under Section 142(2-A) - assessee had the opportunity to raise objections in the matter of appointment of special auditor by responding to the...

  12. The assessment years beyond six years but not exceeding ten years can be reopened u/s 153A only if the Assessing Officer possesses evidence depicting escapement of...

  13. Fee payable to CA Firms, for Special Audits directed u/s 142(2A) - CA Firm registered as MSME - Recovery of fees due from the Income Tax Department invoking the...

  14. Special audit report u/s 142(2A) - An admitted fact on record that the AO had no occasion to examine the books of accounts furnished by the assessee, which were actually...

  15. Validity of special audit of the accounts u/s 142(2A) - petitioner has not made any objection regarding procedure followed by the AO or by the Pr. CIT, in the entire...

 

Quick Updates:Latest Updates