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Section 142(2A)

Court :
Rajasthan High Court

Brief :
Whether, order for preparing fresh books u/s 142(2A) by A.O. is justified in law?

Citation :
C.I.T. Vs. Bajrang Textiles

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. Shikha
on 23 December 2008
Published in Income Tax
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