Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order.

Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order. https://www.taxtmi.com/highlights?id=102434 Liability for the Special Auditor's fee was addressed where the appointment preceded the amendment effective 1 June 2007, but the audit was conducted under the Assessing Officer's order. The HC considered the spirit of the amendment and the assessee's non-appearance despite service, and directed the Union of India to bear the audit cost. The writ petition was disposed of because the special audit had already been completed. en-us Thu, 06 Aug 2026 09:11:07 +0530 Thu, 06 Aug 2026 09:11:10 +0530 TaxTMI RSS Generator Special audit fee liability shifted to the Union where the audit followed an Assessing Officer's order. https://www.taxtmi.com/highlights?id=102434 Liability for the Special Auditor's fee was addressed where the appointment preceded the amendment effective 1 June 2007, but the audit was conducted under the Assessing Officer's order. The HC considered the spirit of the amendment and the assessee's non-appearance despite service, and directed the Union of India to bear the audit cost. The writ petition was disposed of because the special audit had already been completed. Highlights Income Tax Thu, 06 Aug 2026 09:11:07 +0530 https://www.taxtmi.com/highlights?id=102434