Special Audit u/s.142 (2A) - granting extension for the further ...

Case Laws Income Tax

June 30, 2020

Special Audit u/s.142 (2A) - granting extension for the further period - A power which has been given to a specified authority has to be discharged only by him. Substitution of that officer/authority by any other officer, may be of higher rank, cannot validate the said order/ action - In this case, the extension has not been given by the AO but by the CIT, Central-II and the AO has only conveyed the approval - accordingly the assessment completed after the due date is held to be void ab initio.

View Source

← Previous Next →

Special Audit u/s.142 (2A) - granting extension for the further ...

Case Laws Income Tax

June 30, 2020

You may also like:

Special audit u/s 142(2A) - extension of 60 days for conduct of special audit - no extension has been given by AO but by the Commissioner and the AO has only conveyed...

Extension of period of special audit u/s 142(2A) - in the absence of suo motu powers of the Assessing Officer to extend the period of audit under section 142(2A) of the...

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...

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...

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...

Special audit u/s 142(2A) - the order u/s 142(2A) was never communicated or even uploaded on the portal - the purported order directing special audit u/s 142(2A) will...

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...

Power of AO for extension of time for filing of special audit report u/s 142(2A) - relationship of auditor (CA) with the assessee - If the submissions of the Revenue...

Special audit u/s 142(2A) - the exercise of jurisdiction under section 142(2A) of the Act has been exercised in a mechanical, routine and perfunctory manner and so is...

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...

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...

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...

Validity of order u/s 142(2A) - special audit - despite the appellant seeking the basis on which directions for special audit is proposed to be issued, the learned CIT...

Special Audit u/s 142(2A) - Personal appearance - proviso to Section 142(2A) does not envisage any personal hearing before an order under sub-section (2A) can be passed - HC

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...

Quick Updates: