Sec. 142(2A) – Special Audit – Notice issued in SLP against order of HC that though special audit report issued by CA u/s 142(2A) to (2D) is not binding on revenue, however, reasons for discarding it have to be recorded by Assessing Authority after proper discussion and same cannot be discarded summarily.
ACIT v. SRS Mining – [2023] 154 taxmann.com 346 (SC).