https://www.taxtmi.com/caselaws?id=764394 HC set aside assessment order that disallowed entire salary and administrative expenses based on special audit report from earlier assessment years. Court held that relying on previous years' audit reports to conclude similar patterns in subsequent years constitutes impermissible assessment by sampling. Complete disallowance of staff salary expenses was also found improper. Case remitted back to tax authorities to pass fresh assessment order on merits without being influenced by the earlier special audit report under section 142(2A) of Income Tax Act, 1961. en-us Thu, 19 Dec 2024 00:00:00 +0530 Thu, 06 Feb 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764394 HC set aside assessment order that disallowed entire salary and administrative expenses based on special audit report from earlier assessment years. Court held that relying on previous years' audit reports to conclude similar patterns in subsequent years constitutes impermissible assessment by sampling. Complete disallowance of staff salary expenses was also found improper. Case remitted back to tax authorities to pass fresh assessment order on merits without being influenced by the earlier special audit report under section 142(2A) of Income Tax Act, 1961. Case-Laws Income Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764394