Friday, April 3, 2020

Bombay HC quashes order proposing conduct of special audit as AO did give hearing opportunity to assessee

INCOME TAX : Assessing Officer is required to give pre-decisional hearing to assessee before making order proposing conduct of special audit under section 142(2A); in absence of pre-decisional hearing decision to have special audit would be invalid

from www.taxmann.com Latest Case Laws https://ift.tt/2JyMRLo

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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

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