Special audit u/s 142 sub-section (2A) - merely because the ...

Special Audit u/s 142(2A) Stays Valid Despite Irrelevant Directions; Focus on Relevant Inquiry Only.

November 27, 2019

Case Laws Income Tax HC

Special audit u/s 142 sub-section (2A) - merely because the terms of reference contain some irrelevant directions, the same would not vitiate the entire process as is sought to be contended on behalf of the petitioner. Needless to state that the Special Auditors would confine the inquiry only to the relevant directions.

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Special audit u/s 142 sub-section (2A) - merely because the ...

Special Audit u/s 142(2A) Stays Valid Despite Irrelevant Directions; Focus on Relevant Inquiry Only.

November 27, 2019

Case Laws Income Tax HC

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