Case Law Details
Case Name : The Commissioner Of Income Tax Vs M/S Shivalik Medicare (P) Ltd. (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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The only defect which could be pointed out by the department is that the auditor’s report was unsigned and unverified. The said defect indisputably has been removed by filing the certificate of auditor and also the signed report. In our view, it was a matter of slip of pen for filing unsigned auditor’s report. It has been found as a fact that there is no difference in between the unsigned report of the auditor and the signed report of the auditor. The filing of unsigned report of auditor was merely an irregularity which was curable and it has been cured also. In addition to above, ...
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What about the reports filed by the assessees which were not audited by a CA whose name and membership number was noted in the ITR without the concerned CA’s knowledge?