https://www.taxtmi.com/caselaws?id=379822 The court issued a notice returnable on a specified date and stayed further proceedings related to the communication/order dated 30.12.2018. This action indicated a cautious approach towards the validity of the Assessing Officer's decision to order a special audit under section 142(2A) of the Income Tax Act for a Chartered Accountant not maintaining personal books of account. The court considered the petitioner's arguments regarding the lack of necessity for a special audit in the absence of maintained books of account, highlighting concerns about the complexity perceived in the petitioner's accounts post a search conducted on the premises. en-us Mon, 08 Apr 2019 00:00:00 +0530 Tue, 07 May 2019 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379822 The court issued a notice returnable on a specified date and stayed further proceedings related to the communication/order dated 30.12.2018. This action indicated a cautious approach towards the validity of the Assessing Officer's decision to order a special audit under section 142(2A) of the Income Tax Act for a Chartered Accountant not maintaining personal books of account. The court considered the petitioner's arguments regarding the lack of necessity for a special audit in the absence of maintained books of account, highlighting concerns about the complexity perceived in the petitioner's accounts post a search conducted on the premises. Case-Laws Income Tax Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379822