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High Court: Assessing Officer Must Review All Relevant Documents for Special Auditor Appointment Under Income Tax Act Section 142(2A.

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Full Text of the Document

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....Appointment of Special auditor - satisfaction - AO while referring the matter u/s 142(2A) it is not only the books of accounts, but even by other documents which are available during the course of an assessment and at any stage subsequent thereto may become available to the AO - HC....

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