Rejection of special audit report of special auditor on flimsy ground is incorrect

DCIT Vs T. S. Kumarasamy (ITAT Chennai) ITAT Chennai held that rejection of special audit report of the special auditor appointed in terms of section 142(2A) of the Income Tax Act on flimsy grounds without any finding as to how observation of the special auditor is incorrect. Facts- The assessee Mr. T.S. Kumarasamy, Prop: M/s Christy Fried Gram Industry (CFI) is engaged in the business of production and supply of weaning food/nutrient supplements to government schemes and mainly to ICDS program of Government of India and Civil Supplies Department of Government of Tamil Nadu, besides, supplying...