case of
concerned assessee. Section 142(2A) of the Act reads as under:-
"142.....
(2A) If, at any stage of the proceedings before ... This
is as per Explanation under section 153B clause (ii). The provisions of section
142(2A) of the Act have been the subject matter
while passing order under
Section 142 of the IT Act. In the said decision , it is observed that Section
142(2A) of the IT Act ... Audit Report, considering section 142(2B) of the IT Act, the order of
Special Audit under Section 142(2A) of the IT Act cannot
1266/2017 JUDGMENT
142(2 A) of the Act have been satisfied while passing the impugned order
under Section 142(2A) of the Act ... section (2A) including the
remuneration of the accountant shall be paid by the Central Government
(after 1.6.2007). As per subsection (3) of Section 142
invoking section 142 (2A) without examining
the books of account of the assessee company.
It is axiomatic that power under section 142 (2A ... understand the accounts; this
section can be invoked.
It is respectfully submitted that section 142 (2A) of the Act requires complexity of accounts
case of
concerned assessee. Section 142(2A) of the Act reads as under:-
"142.....
(2A) If, at any stage of the proceedings before ... This
is as per Explanation under section 153B clause (ii). The provisions of section
142(2A) of the Act have been the subject matter
order under Section 142(2A) of 22 pages was not
transmitted or enclosed. However, order under Section 142(2A) of the Act
was enclosed ... order under Section
142(2A) was not enclosed with the letter. Further, order under Section
142(2A) of the Act was certainly dispatched and sent
under
Section 142(2A) of the IT Act, section 142 of the IT Act (including
section 142(2A) of the IT Act) is required ... being in force or otherwise.
Section 142(2C) of the IT Act provides that every report under sub
section (2A) shall be furnished
accordance with the provisions of Section 282(1) of the Act ?
(iv)Whether the ingredients of section 142(2A) exist in the present ... provisions of sub-section (2A) of Section 142 . It is, therefore, necessary to observe that the requirements of Sub-section (2A) must first be satisfied
facts that the reference for
special audit under section 142(2A) of the Act was to audit the accounts and not
to prepare the books ... well as section 40A(3) /
40(a)(ia) of the Act were applicable. Reference was made to the provisions of
section 142(2A
under
Section 142(2A) of the IT Act, section 142 of the IT Act (including
section 142(2A) of the IT Act) is required ... being in force or otherwise.
Section 142(2C) of the IT Act provides that every report under sub
section (2A) shall be furnished
