Reference to DVO u/s 142A invalid without prior rejection of accounts for unexplained expenditure u/s 69C.

Reference to DVO u/s 142A invalid without prior rejection of accounts for unexplained expenditure u/s 69C. https://www.taxtmi.com/highlights?id=51859 Validity of making a reference to the DVO u/s 142A - unexplained expenditure u/s 69C - ejection of books of accounts is a pre-condition for making a reference to DVO and there was admittedly no such rejection of books of accounts - the reference to DVO in the present case is illegal - AT en-us Tue, 18 Feb 2020 13:06:19 +0530 Tue, 18 Feb 2020 13:06:19 +0530 TaxTMI RSS Generator Reference to DVO u/s 142A invalid without prior rejection of accounts for unexplained expenditure u/s 69C. https://www.taxtmi.com/highlights?id=51859 Validity of making a reference to the DVO u/s 142A - unexplained expenditure u/s 69C - ejection of books of accounts is a pre-condition for making a reference to DVO and there was admittedly no such rejection of books of accounts - the reference to DVO in the present case is illegal - AT Highlights Income Tax Tue, 18 Feb 2020 13:06:19 +0530 https://www.taxtmi.com/highlights?id=51859