Section 142(2A)
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
Section 142(2A)
C.I.T. Vs. Bajrang Textiles
07/14/2006
[2007] 294 ITR 561 (Raj)
Case Fact:
Whether, order for preparing fresh books u/s 142(2A) by A.O. is justified in law?
Decision:
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.
CA.Saibaburao Nanduri
Published in Income Tax
Views : 84
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