Special Audit justified If Assessee follows Complex Accounting System

Patanjali Ayurveda Ltd Vs DCIT (Delhi High Court)

CONCLUSION –

When AO finds the accounts of the assessee to be complex and in order to protect the interest of the revenue, it is justifiable to direct for special audit.

FACTS –

Petitioner filed return in July, 2011 and the return was picked for scrutiny. On 28.03.2013, AO passed the order directing special audit.

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