audit objections filed by
the audit party. This position was clearly demonstrated by the
learned counsel for the petitioner by comparing the audit
objection ... audit note and
whether any consequences, which is now comes to his notice and the
income has escaped assessment. Therefore, the audit objection is also
India is reads as follows:
''7. In 1996, an audit objection was raised to the entitlement of the respondents to receive retiral benefits ... India employees and the same was objected by the Audit party. Thus, the audit objection raised in respect of payment of Industrial Dearness allowance also
petitioner is of an opinion that the
Audit objections were taken into consideration. The Audit objection is
found in proceedings dated 06.10.2017, wherefrom the reasons ... audit objections filed by
the audit party. This position was clearly demonstrated by the
learned counsel for the petitioner by comparing the audit
objection
furnishing the reasons recorded for
reopening of assessment; and thirdly, the Audit objection is taken as a
https://www.mhc.tn.gov.in/judis ... Finally, the learned counsel for the petitioner/assessee
contended that the Audit objection cannot be a ground for reopening
disciplinary case against the writ
petitioner which involves huge amount of audit objection/Government
loss (Rs.79,58,268/-) is completed in which the inquiry ... abovesaid disciplinary case against him,
which involves huge amount of audit objection and Government loss
and it is the prime reason for unable to finalise
under Section 148 was issued only based on the audit objections raised. The
audit objection solely cannot be a ground for re-opening of assessment ... reasons furnished for re-opening would reveal that the audit
objection as it is stands extracted.
5. Secondly, the learned counsel for the petitioner urged
India is reads as follows:
''7. In 1996, an audit objection was raised to the entitlement
of the respondents to receive retiral benefits ... India employees and the same was
objected by the Audit party. Thus, the audit objection raised in respect of
payment of Industrial Dearness allowance also
India is reads as follows:
''7. In 1996, an audit objection was raised to the
entitlement of the respondents to receive retiral benefits ... India employees
and the same was objected by the Audit party. Thus, the audit
objection raised in respect of payment of Industrial Dearness
allowance also
2013 dated 25.4.2014 issued by the second
respondent pursuant to the audit objection and quash the same and
https://www.mhc.tn.gov.in/judis ... secure a
copy of the audit objection, he should have filed an objection on the audit
https://www.mhc.tn.gov.in/judis
India is reads as follows:
''7. In 1996, an audit objection was raised to the entitlement of the respondents to receive retiral benefits ... India employees and the same was objected by the Audit party. Thus, the audit objection raised in respect of payment of Industrial Dearness allowance also
