https://www.taxtmi.com/caselaws?id=26366 The court upheld the validity of Rule 6G and Forms Nos. 3CA to 3CE under the Income-tax Act, rejecting claims of ultra vires and violation of constitutional articles. It determined that the expanded scope of audit for tax purposes is justified, and requirements for auditors to provide statements on tax matters do not impede an assessee's rights. The court found the provisions reasonable and in the public interest to prevent tax evasion, dismissing the petitions while allowing an appeal to the Supreme Court on significant legal questions. en-us Mon, 31 Mar 1986 00:00:00 +0530 Thu, 04 Feb 2010 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26366 The court upheld the validity of Rule 6G and Forms Nos. 3CA to 3CE under the Income-tax Act, rejecting claims of ultra vires and violation of constitutional articles. It determined that the expanded scope of audit for tax purposes is justified, and requirements for auditors to provide statements on tax matters do not impede an assessee's rights. The court found the provisions reasonable and in the public interest to prevent tax evasion, dismissing the petitions while allowing an appeal to the Supreme Court on significant legal questions. Case-Laws Income Tax Mon, 31 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26366