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Income Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Special audit u/s 142(2A) - Denial of opportunity of being heard ...

Case Laws     Income Tax

December 8, 2021

Special audit u/s 142(2A) - Denial of opportunity of being heard - The material on record would clearly indicate that substantial opportunity has been given as well as the reply to objections filed by the petitioner. Therefore, to contend that none of them has been considered by the respondents, in our considered view, may run opposite to the record produced before us. - HC

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