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Initiation of special audit was justified considering the adverse remarks made by assessee's auditor

September 10, 2019[2019] 107 448 (Delhi)/[2019] 265 Taxman 249 (Delhi)/[2019] 413 ITR 130 (Delhi)

INCOME TAX: Where Assessing Officer ordered for special audit in view of complexity of accounts, multiplicity of transactions and assessee could not provide particulars with respect to various units as well as there were adverse remarks made by assessee's auditor, notice for conducting special audit was justified
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