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 :
Courts :
All High Courts Rajasthan High Court
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
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
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.