liability certificate dated 17.8.2019
in pursuance of Ext.R-1(a) audit objections and has accordingly
sought for directions from this Court for payment ... liability certificate dated
17.8.2019 in pursuance of Ext.R-1(a) audit objections, by approaching
the co-operative arbitration court under
limitation, the Director of Local Funds and Audit, Madras, has given the details of audit objections in respect of Salem Municipality as follows ... audit for the period between 1990-93, are as follows:
Sl.No
Para No. and year
Gist of Audit Objections
Amount involved Rs.
Present stage
audit objections raised by the audit party.
[4.1] It is submitted that on considering the audit objections, thereafter
after applying the mind independently and having ... audit objections and infact he
communicate with the audit party that the audit objections are required
to be dropped and thereafter when the reassessment proceedings
along with relevant annexures and
scanned copy of audit objections raised by the local Audit Party conveying
that he has information in his possession which ... upon Section 148
Explanation-1 (ii) of the Act and the audit objections issued the impugned
notice to the petitioner, granting it an opportunity
respondents and the materials
relied upon is change of opinion. Further, audit objections perse cannot be a
source for reopening of assessment as the Assessing ... pulled
out any new materials from and out of the said audit objections relied on for
the purpose of reopening of assessment.
9. The reasons
stand that
reopening of the assessment is purely on account of audit objections for
which the Assessing Officer himself sent a reply that there ... there is an audit objection, for which the Assessing Officer, vide
response dated 04.03.2014, had given reasons for dropping audit objections
and therefore
order is on account of the audit objection,
which has not been placed on record. If the audit
objections pertained to the original assessment ... consequence to such audit objection, a notice under
Section 148 of the I.T.Act was issued, then such audit
objections cannot become an exception
audit officer are now part of the record.
9. Upon a perusal of the same, it is clear to the Court that the audit objections ... present case, where
objections have been raised by the Assessing Authorities concerned, to the objections
raised by audit. It is the case of the revenue
District Registrar (Audit) Virudhunagar, the petitioner acted with
malafide intention to get a bribe and had raised audit objections with a
dishonest motive, violating ... said audit objection was raised
during the monthly audit conducted in July 2015. The second
paragraph elaborates that the said audit objection with respect
second respondent raised an audit
objection through an Audit Slip No. 39 dated 24.04.2021. On the basis of such
audit objection, the first respondent, through ... Nadu Local Fund Audit
Act, 2014 , under which, they were certainly entitled to enquire into all details
including the audit objections in question. The learned
