Court :
HC
Brief :
Held by the Hon`ble Court that, no authority has been given to assessing officer u/s 142(2A) of the Income tax Act to make an order for preparation of fresh books by referring the matter to an auditor under special audit. Therefore A.O. is not justified in law.
Citation :
C.I.T. Vs. Bajrang Textiles
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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