Tag: Special audit 1422A
Empanelment of CA Firms as Special Auditors u/s 142(2A) at Income Tax Office Mumbai for FY 2018-19 and 2019-20. Last date to apply 03.08.2018 The Income-tax Department Mumbai has invited applications from Chartered Accountant Firms for empanelment as Special Auditors u/s 142(2A) of the Income Tax Act, 1961 …
AO power to extend time for submission of special audit report u/s 142(2A). Power of suo moto extension was inserted from 01-04-2008 only-Delhi High Court ABCAUS Case Law Citation: ABCAUS 1237 (2017) (05) HC The Question framed for determination: Did the ITAT fell into error in holding that …
Special Auditor us 142(2A)-Empanelment and Digitisation. Standing Counsel Empanelment- Income Tax ITBA Instruction by Directorate of I.T. (Systems) ITBA-Administrative Functions Instruction No.4 DIRECTORATE OF INCOME TAX (SYSTEM) ARA Center, Ground Floor, E-2, Jhandewalan Extension, New Delhi – 110055 F.No. System/ITBA/Instruction/Administrative/178/2016-17/ …
In a recent judgment, Supreme Court has upheld that special audit u/s 142(2A) was an integral step towards assessment proceedings and hence High Court was right in holding that period for which special audit was stayed shall be excluded in counting limitation for concluding block assessment u/s 158BE. Case Law …
