{"id":16011,"date":"2021-03-24T12:38:50","date_gmt":"2021-03-24T07:08:50","guid":{"rendered":"https:\/\/itatonline.org\/digest\/madhya-pradesh-audyogik-kendra-vikas-nigam-v-pcit-2021-430-itr-41-276-taxman-384-mphc\/"},"modified":"2022-01-15T13:25:51","modified_gmt":"2022-01-15T07:55:51","slug":"madhya-pradesh-audyogik-kendra-vikas-nigam-v-pcit-2021-430-itr-41-276-taxman-384-mphc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/madhya-pradesh-audyogik-kendra-vikas-nigam-v-pcit-2021-430-itr-41-276-taxman-384-mphc\/","title":{"rendered":"Madhya Pradesh Audyogik Kendra Vikas Nigam v. PCIT (2021) 430 ITR 41\/276 Taxman 384\/ 199  DTR  132 \/ 204 DTR 268\/ 319 CTR 108 (MP)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that the assessee was afforded an opportunity of hearing before taking recourse to sub-section\u00a0(2A)\u00a0of section\u00a0142\u00a0directing the assessee for special audit. A questionnaire was also issued under section\u00a0142(1). These facts nullified the contention of the assessee that it had no effective opportunity of hearing. The reply was not found satisfactory because the assessee had not maintained its books of account accurately and had not followed the accounting principles correctly and the nature of accounts being complex and bulky had led the Department to take recourse to compulsory audit. The order directing special audit need not be interfered with. (AY.2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 142(2A) : Inquiry before assessment-Special audit-Nature of  business and volume and complexity of  accounts and multiplicity of  transactions-Order directing special audit is  proper. [S. 142(1),  Art. 226] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-16011","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-4af","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16011","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=16011"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16011\/revisions"}],"predecessor-version":[{"id":24062,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/16011\/revisions\/24062"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=16011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=16011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=16011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}