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        Case ID :
        Income Tax

        Direction for special audit - complexity of accounts - Section...

        Special Audit u/s 142(2A) Ordered, AO Cannot Delegate Powers to Auditor, Meant to Assist AO with Complex Accounts.

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                          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.
                                Direction for special audit - complexity of accounts - Section 142(2A) is not a provision by which the AO delegates his powers and functions, which he can perform to the special auditor. - HC
                                Note: It is a system-generated summary and is for quick reference only.
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