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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