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Income Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Direction of special audit u/s 142(2A) for the assessment year ...


High Court: Special Audit Invalid Without Pending Assessment or Show Cause Notice Under Sec 142(2A) of Income Tax Act.

September 14, 2016

Case Laws     Income Tax     HC

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 the Assessment Year under consideration sustained - HC

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