have said
so expressly."
5. Sub-sections (2A), (2B), (2C), (2D) and 3 of Section 142 of
the Act run as follows:
"(2A ... basis of the audit report submitted under
sub-section 2A of Section 142 of the Act.
30. In the result, both the appeals are allowed
appended to Section
158BE , is imperative.
Having regard to the aforementioned, we may have to construe Sub-
section (2A) of Section 142 ... assessing authority is of wide amplitude.
Sub-sections (2A), (2B), (2C), (2D) and (3) of Section 142 of the Act
read as under:
"(2A
section. A literal construction of the two provisions would also indicate that neither sub-section (2A) nor sub-section (2C) of Section 142 ... section (2C) could be interpreted is, that before the amendment to the proviso, under sub-section (2A) and sub-section (2C) of Section 142 , there
Circle 18, Jhandewalan, New Delhi, directing special audit under section 142(2A) of the Income Tax Act, 1961 (hereinafter referred ... audited once under section 142(2A) and again under section 44AB . In fact, section 142(2A) was a dormant provision which was to be invoked
response to the special auditors' report under section
142(2A) of the Act which is reproduced below-
"The special auditors are not disputing ... response to the special auditors'
report under section 142(2A) o the Act which informs that the
invoices have been raised by the above
directs the assessee to get his accounts audited under Sub-section (2A) of Section 142 and ending with the last date on which the assessee ... this point. As per Section 142(2C), every report under Sub-section 142(2A) shall be furnished by the assessee to the assessing officer within
2A).
- The report of audit of the accounts of an assessee which is required to be furnished under sub-section (2A) of section 142 shall
Deputy Commissioner of Income-Tax Circle 17(1), New Delhi, under Section 142(2A) of the Income-tax Act, 1961 (for short the Act) ordering ... challenged on various grounds namely,: (i) as per the scheme of Section 142(2A) the objective analysis of the existence of pre-conditions and necessity
notice under sub-section (1) of section 142 , a general assessment may be made. However, sub-section (2) of section 143 empowers the Assessing Officer ... further contended that section 44AB is superfluous as recourse to section 142 (2M of the Act serves the purpose. Section 142(2A) enables the assessing
furnish the details required in the notice under Section 142(2A), could not be relied upon. Since the grounds No. 1 to 4 are argumentative ... with the special audit report.
17. The caption of Section 142 and Section 142(2A) is "Inquiry before assessment". This caption suggests that
