https://www.taxtmi.com/caselaws?id=78105 Remuneration for a special audit under section 142(2D) must be determined by the Commissioner by independently applying the Institute's prescribed scale and the relevant audit factors, and that basis must be fixed before or at the time the audit is assigned. The fee cannot be left to open-ended post-audit discretion or founded only on an alleged mutual agreement. Because the Department had earlier proceeded on the Institute's scale, and the alleged lower consent had been withdrawn before the impugned orders, the Commissioner's reliance solely on meeting minutes was unsustainable. The remuneration was therefore required to be redetermined in accordance with the statutory scheme. en-us Tue, 25 May 2010 00:00:00 +0530 Sat, 06 Jul 2013 12:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78105 Remuneration for a special audit under section 142(2D) must be determined by the Commissioner by independently applying the Institute's prescribed scale and the relevant audit factors, and that basis must be fixed before or at the time the audit is assigned. The fee cannot be left to open-ended post-audit discretion or founded only on an alleged mutual agreement. Because the Department had earlier proceeded on the Institute's scale, and the alleged lower consent had been withdrawn before the impugned orders, the Commissioner's reliance solely on meeting minutes was unsustainable. The remuneration was therefore required to be redetermined in accordance with the statutory scheme. Case-Laws Income Tax Tue, 25 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78105