AO and CIT(A) Overlook Compliance Check; AO Ordered to Re-evaluate Assessee's Accounts Under Companies Act.

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....MAT - Minimum Alternate Tax - Both the lower authorities, AO as well as CIT(A), have not considered whether, after examination by Registrar of Companies, whether Registrar of Companies was satisfied that the accounts of the assessee are maintained in accordance with the requirements of the Companies Act - AO directed to decide the issue afresh.....