Home Highlights October 2013 Year 2013 This

You may also like:

1. Special audit u/s 142(2A) - AO Jurisdiction to give directions for a special audit - necessary approval of the Principal Commissioner of the Income Tax or not? - As per...

2. Validity of special audit u/s 142(2A) - in the absence of show cause notice given before making the order proposing conduct of special audit, the proceedings are...

3. Special audit u/s 142(2A) - Complexity and Volume of Transactions - Reasonable Opportunity to be Heard - Despite recognizing a breach of natural justice due to the...

4. Special audit u/s 142(2A) - AO Jurisdiction to give directions for a special audit - It is neither permissible to the Court exercising the jurisdiction under Article 226...

5. Levying penalty u/s 272A(1)(d) - non-compliance of correspondences for special audit u/s 142(2A) - AO has written a letter to the Auditor for special audit of four case...

6. Special audit u/s 142(2A) - Scope of special audit has widen after amendment in Section 142(2A) w.e.f. 1.6.2013. The special audit can now be directed not only if the...

7. Direction of special audit u/s 142(2A) for the assessment year where assessment is not pending or without issuing SCN is not value - Direction for special audit only for...

8. Special audit u/s 142(2A) - in the absence of pre-decisional hearing, the decision to have special audit was invalid and consequentially, all the proceedings conducted...

9. 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

10. Special Audit u/s 14AA - Principles of Natural Justice - In interpreting Section 142 (2A) of the Income Tax Act, 1961, the Supreme Court had held that a special audit is...

11. Special audit u/s 142(2A) – assessee has submitted copy of ledger account in 5 volumes but supporting vouchers of receipts and payment has not been submitted on the...

12. Levy of penalty u/s. 271(1)(b) - Non compliance requirement in respect of special audit u/s. 142(2A) - Assessment proceedings furnished by the Ld. Counsel, it is...

13. Special audit u/s 142(2A) - satisfaction - The question of complexity of accounts has to be judged applying the yardstick or test; whether the accounts would be complex...

14. Special Audit - Merely because the assessee along with the return of income submitted a Statutory Audit Report and Tax Audit Report, considering section 142(2B), the...

15. 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...