Section 142(2A)

Last updated: 23 December 2008

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.