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Order of special audit not sustained as procedure mandated u/s. 142(2A) and 142(2C) not followed
Case Law Details
- Case Name
- DCIT Vs Patanjali Ayurved Ltd. (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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DCIT Vs Patanjali Ayurved Ltd. (ITAT Delhi)
ITAT Delhi held that order of special audit held to be void ab-initio since due procedure as mandated under the provisions of Sec. 142(2A) and Sec. 142(2C) of the Income Tax Act has not been followed.
Facts- The appellant is a Limited company, engaged in trading and manufacturing of Fast Moving Consumer Goods (FMCG). The appellant had filed its return of income on 15-10-2010 declaring total income at Rs. 28,57,69,730/-. Subsequently, a revised return was filed on 09-07-2011.
The case of the appellant was selected for scrutiny assessment. During the c...
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