Tag: Special Audit

Special Audit u/s 142-2A relying upon the audit Reports of CAG without recording detailed reasons not sustainable-HC

Special Audit u/s142-2A relying upon the audit Reports of CAG without recording detailed reasons not sustainable.  Order passed must show independent application of mind to the material on record-High Court Prelude: Section 142(2A) of the Income tax Act, 1961 (the Act) contains the provisions regarding powers of the …