Non-specific reply to AO’s query revealed complexity in accounts; initiation of special audit justified

INCOME TAX: Where on queries raised by Assessing Officer regarding several issues such as interest passed on to clients, TDS deductions on advances made to a company for construction, reduction in profit ratio of sales turnover, etc., assessee failed to furnish necessary details and reconcile books of account, and several replies of assessee to queries of Assessing Officer revealed complexity in accounts of assessee, impugned notice for special audit under section 142(2A) was justified

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