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Income Tax - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

Special Audit of the Trust under section 142(2A) of the Income ...


Special Audit of Trust Valid u/s 142(2A) with Chief Commissioner's Approval, Confirms Assessing Officer's Jurisdiction.

August 16, 2013

Case Laws     Income Tax     HC

Special Audit of the Trust under section 142(2A) of the Income Tax Act, 1961 - AO has properly exercised its jurisdiction to order a special audit after obtaining the approval of the Chief Commissioner for the same. - HC

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