Special Audit – AO to decide if Accounts are complex, Court can interfere sparingly

CA Sandeep Kanoi

Recently Delhi High Court has in the case of AT&T Communication Services India (P) Ltd vs. CIT held that The question whether the accounts and the related documents and records available with the A.O. present complexity is essentially to be  decided by the A.O. and in this area the power of the court to intrude should necessarily be used sparingly.

In the case before us the A.O. has taken the view that there is complexity in the a

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