Case Law Details
Case Name : Bishan Saroop Ram Kishan Agro Pvt. Ltd. Vs. DCIT (ITAT Delhi)
Appeal Number : ITA Nos. 3413 to 3416
Date of Judgement/Order : 3068, 3459 & 3670/Del/2008
Related Assessment Year : 18/09/2009
Courts :
All ITAT ITAT Delhi
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RELEVANT PARAGRAPH
5.1 The dates as mentioned are not disputed, A perusal of the provisions pf Section 142(2A) shows that at any stage of the proceedings before the A.O. if the A.O. is of the view that there is complexity in the accounts of the assessee, then, in the interest of justice, he may with the prior approval of the Chief Commission ^or the Commissioner, direct that the assessee’s accounts are to be audited by an accountant as specified under the
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