Income Tax Act, 1961 (in
short 'the Act') for special audit of the
accounts of the assessee, there ... convinced that special audit has an altogether
different connotation and implications from the audit under
Section 44AB . Unlike the compulsory audit under Section
44AB
Sushila Milk Specialities (P) Ltd.
By a letter dated 23.11.2004, the Deputy Commissioner mooted a
proposal for special audit in terms of Section ... special auditor. Only on 7.12.2004, Appellant Nos. 1 to 3 were informed by
a letter in regard to appointment of an auditor for special audit
provide for proper accountability and for that purpose to conduct audit, special audit, inquiry and for the recovery of loss caused to the society ... with the Registrar ; (5) special audit report or inquiry report, if any ; (6) compliance report relating to audit, special audit and/or inquiry
with the Registrar; (5) special audit report or inquiry report, if any; (6) compliance report relating to audit, special audit and/or inquiry ... place the reports of inquiry conducted under section 29 or special audit report conducted under section 28 before the General Body within the time prescribed
years relate to
the validity of making reference for special audit u/s 142(2A) of the Act. At
the time of hearing ... assessment proceedings, the Assessing
Officer also proposed to order for a Special Audit of the accounts of
the assessee
Central Goods and Services Tax Act, 2017
66. Special audit.
(1) If at any stage of scrutiny, inquiry, investigation or any other proceedings before ... heard in respect of any material gathered on the basis of special audit under sub-section (1) which is proposed to be used
time by order direct that a special audit of the banking company's accounts, for any such transaction or class of transactions or for such ... direct the auditor of the banking company himself to conduct such special audit] [Inserted by Act 58 of 1968, Section
While Section 72A of the FA only contemplates a special audit to be got
done by the Assessee on the direction of the Commissioner ... distinction between auditing the accounts of an Assessee and
verifying the records of an Assessee. Audit is a special function which has
to be carried
firm.
3. It is also not in dispute that a special audit report known as tax audit was also furnished as required under Section 44AB ... adjustment under Section 143(1)(a) stating that the special audit certificate required under Section 80HHC of the Act in the prescribed form must
Jharkhand Co-operative Societies Act, 2008
JHARKHAND
India
Jharkhand Co-operative Societies Act, 2008
Rule
