audit report, it was found that, there was
some difference between the figures mentioned in the original
audit report and the revised audit report ... needs to be reported. Therefore, based on the difference in
value of transactions reported as per original tax audit report
and revised tax audit report
considering the original tax audit report and not the
revised tax audit report filed for AY 2012-13 subsequent
to the amalgamation in coming ... submit that on account of
amalgamation the company has filed revised Tax Audit
Report ('Revised TAR') for AY 2012-13. The closing
filed without the copy of the Audit
Report in Form No.10CCB, but filing of Audit Report was directory ... Auditors had furnished the audit
report dated 23.10.2006 in the prescribed Proforma i.e. Form No.10CCB
alongwith Audit Report under section 44AB
audit report by the assessee, issued by CBDT, wherein, it is
6 ITA No.2245/Del/2023
stated that the audit report can be revised ... audit furnished under this rule may be
revised by the person by getting revised report of audit from
an accountant, duly signed and verified
CBDT has facilitated through
its notification to revised audited report and allowed to upload
rectified audited report. That is remedies available with the
assesee, instead ... audit furnished under this rule may be revised by
the person by getting revised report of audit from an accountant,
duly signed and verified
incomplete and accurate as
is evident from the revised audit report. The tax audit report either not filed with the
return and filed during ... want to revise his claim
of deduction/ expenditure in appeal proceedings by filing the revised profit & loss and
revised audit report which
Rules, 1962, where specific provision has been inserted for filing
of revised audit report before the end of relevant A.Y. which was only with ... audit furnished under this rule may be revised by the person by
getting revised report of audit from an accountant, duly signed and verified
report ignoring the revised audit report whereas as per
explanation furnished and other material placed on record, the
original audit report prepared is not correct ... 2018
3
Assessment Year: 2014-15
revised audit report has been filed giving true state of affairs of
correct income. As such addition made
audit report and uploaded the same
on the Income Tax site, wherein they had disallowed the
amount reported in the audit report ... reported disallowance of Rs.6,08,64,813/-.
The reason for revising original report in 3CD dated
26.08.2016 was reported as under:
Revised/original Revised
said
CA revised the profit and loss account and balance sheet as per the
revised audit report dated 11.11.2013 and therefore, filed a revised
computation ... said
CA, having carried out the tax audit as on 30.09.2011, had to revise the
tax audit report and account for the year under reference
