https://www.taxtmi.com/article/detailed?id=5809 The Assessing Officer may, with the Commissioner's prior approval and after giving the assessee a reasonable opportunity of being heard, direct a special audit by a Chartered Accountant nominated by the Commissioner when the nature, volume, complexity, multiplicity of transactions, doubts as to correctness, specialized business activity or interests of the revenue make expert assistance necessary; the special auditor must submit a prescribed report, and the power is investigative, distinct from routine statutory audit yet does not relieve the Assessing Officer of his scrutiny obligations. en-us Tue, 02 Sep 2014 08:05:54 +0530 Tue, 02 Sep 2014 08:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5809 The Assessing Officer may, with the Commissioner's prior approval and after giving the assessee a reasonable opportunity of being heard, direct a special audit by a Chartered Accountant nominated by the Commissioner when the nature, volume, complexity, multiplicity of transactions, doubts as to correctness, specialized business activity or interests of the revenue make expert assistance necessary; the special auditor must submit a prescribed report, and the power is investigative, distinct from routine statutory audit yet does not relieve the Assessing Officer of his scrutiny obligations. Articles Income Tax Tue, 02 Sep 2014 08:05:54 +0530 https://www.taxtmi.com/article/detailed?id=5809