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Case Law Details

Case Name : CIT Vs Amar Nath Arora (Rajasthan High Court)
Appeal Number : D.B. Income Tax Appeal No. 279 of 2005
Date of Judgement/Order : 25/07/2017
Related Assessment Year :
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CIT Vs Amar Nath Arora (Rajasthan High Court)

It cannot be disputed that the period of exclusion will commence from the day on which the assessing officer gives a direction under section 142(2A) and would end on the day when the assessee fur­nishes such audit report. According to us, the date of issuance of the notice (i.e., 18-1-2001) is the day on which the assessing officer had taken a decision to get the books audited, when such decision is conveyed to the assessee then only it results into direction. A purpose of interpretation of clause (ii) above, read with

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