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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Special audit u/s 142(2A) - complexity in the books of account - ...


Court Affirms Special Audit u/s 142(2A) of Income Tax Act Due to Complex Accounts, Validating AO's Decision.

September 18, 2019

Case Laws     Income Tax     HC

Special audit u/s 142(2A) - complexity in the books of account - AO has carefully scrutinized the objections raised by the Petitioner and has fairly and objectively arrived at the conclusion that special audit is required - no infirmity in the order directing the special audit - HC

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