High Court Upholds Amendment to Section 142(2A) on Assessing Officer's Special Audit Powers Against Article 14 Challenge.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Constitutional validity of the amendment to Section 142(2A) - arbitrary powers of AO - special audit of accounts - it was contended that sch unguided discretion, having no nexus to the object of Section 142(2A), submits the petitioner, is contrary to the principles of equality enshrined in Article 14 - There is no merit in the challenge - HC....