Supreme Court Clarifies Assessing Officer’s Power to Extend Audit Report Time Under Section 142(2C) of the Income Tax Act
Supreme Court Clarifies Assessing Officer’s Power to Extend Audit Report Time Under Section 142(2C) of the Income Tax Act LEGAL ISSUE: Interpretation of the Assessing Officer’s power to extend time for submitting audit reports under Section 142(2C) of the Income Tax Act, 1961. CASE TYPE: Income Tax Law Case Name: The Commissioner of Income Tax, […]