TY  - GEN
AU  - CHAUDHARY, SANJIV K
AU  - GUPTA, AMIT
TI  - Proposed special audit provisions: Another exemplification of overturning the settled law
PY  - 2013///
KW  - AUDITING
N2  - The tax authorities have, on rare occasions, restored to provisions of special audit as contained in section 142(2A) of the income tax Act, 1961 However, with some proposed amendments through the Financ Bill 2013, the special audits, which are more or less of investigative nature, may no longer be rare and will have adverse ramifications for the assessee. It will not only leave them stultified and more prone to possible arbitrariness of AO but will also lead to protected increased litigation
ER  -