Held that Special Audit Report for earlier assessment year cannot be basis to make addition for later assessment year. Matter remanded to Assessing Officer for re computation of income. (AY.2018-19)
World Vision India v. Add. CIT (2025)472 ITR 564 / 170 taxmann.com 594 (Mad)(HC)
S. 144 : Best judgment assessment-Estimation of gross receipt-Special Audit Report —Special Audit Report for earlier assessment year cannot be basis to make addition for later assessment year- Matter remanded to Assessing Officer for re computation of income. [S. 37, 142(2A), Art. 226]
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