Supreme Court · 2006 INSC 780 · Decided 1 November 2006
Rajesh Kumar and ORS. v. D.C.I.T. and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 780 · [2006] SUPP. 8 S.C.R. 284
- Case number
- CIVIL APPEAL No. 4633/2006
- Decided
- 1 November 2006
- Bench
- S.B. SINHA, DALVEER BHANDARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 142(2A)
Headnote
Income Tax Act, 1961--Section 142(2A)--Special audit-Proposed by Deputy Commissioner of Income Tax to Commissioner on grounds that for C same financial year, two sets of books of accounts found for same concern and numerous instances of transactions outside the books-Approval by Commissioner appointed whose fees was to be paid by assessee-Assessee 's request for supply of a copy of reasons/or appointment of auditor refused, and their Writ Petition challenging the appointment, D dismissed-Correctness of-Held-As prejudice of assessee is apparent on face of order under Section
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