ITAT upholds Assessment passed u/s 153A/144 of Income Tax Act based on Special Audit conduct u/s 142(2A) [Read Order]

By Aparna. M - On June 13, 2023 9:30 pm - 2 mins read

ITAT - ITAT upholds Assessment - Assessment - Income Tax Act - Income Tax - Special Audit conduct - Special Audit - Income Tax Act based on Special Audit conduct - taxscan

The Amritsar bench of Income Tax Appellate Tribunal (ITAT) has recently upheld that assessment passed under section 153A /144 of Income Tax Act based on special audit conduct under Section 142(2A) Income Tax Act,1961. The assessee, Rajan Batra’s assessment was completed under Section 153A/144 of the Income Tax Act. A search was conducted in the…

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