Failure to make prescribed adjustments limits audit objections and permits remedial action only under specified instructions. Remedial action in cases processed under section 143(1)(a) is to be taken only where audit objections allege failure of Assessing Officers to make the prescribed adjustments; Revenue/Receipt Audit objections must be confined to such failures and not to matters requiring scrutiny assessment, and any remedial steps must be initiated and completed in accordance with existing instructions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Failure to make prescribed adjustments limits audit objections and permits remedial action only under specified instructions.
Remedial action in cases processed under section 143(1)(a) is to be taken only where audit objections allege failure of Assessing Officers to make the prescribed adjustments; Revenue/Receipt Audit objections must be confined to such failures and not to matters requiring scrutiny assessment, and any remedial steps must be initiated and completed in accordance with existing instructions.
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