https://www.taxtmi.com/article/detailed?id=5620 Self-assessment requires oversight through statutory mechanisms including search, summons and special audit by Chartered/Cost Accountants under provisions and rules; audits should be conducted by auditors deputed by the Commissioner to avoid conflict, and limits exist on CAG or other audit bodies auditing private entities without statutory authority. Material for audits may be collected by an authorised officer or the appointed auditor, but the audit must be performed by the Chartered/Cost Accountant. Taxpayers may seek written confirmation of audit scope and challenge SCNs based solely on audit observations absent independent application of mind. en-us Mon, 19 May 2014 08:18:35 +0530 Mon, 19 May 2014 08:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5620 Self-assessment requires oversight through statutory mechanisms including search, summons and special audit by Chartered/Cost Accountants under provisions and rules; audits should be conducted by auditors deputed by the Commissioner to avoid conflict, and limits exist on CAG or other audit bodies auditing private entities without statutory authority. Material for audits may be collected by an authorised officer or the appointed auditor, but the audit must be performed by the Chartered/Cost Accountant. Taxpayers may seek written confirmation of audit scope and challenge SCNs based solely on audit observations absent independent application of mind. Articles Service Tax Mon, 19 May 2014 08:18:35 +0530 https://www.taxtmi.com/article/detailed?id=5620