Bench: HON'BLE THE CHIEF JUSTICE
Section 142 (2A) of the Act. Having received the report of the Special Auditor and having considered the objections of the assessee the A.O. recorded further as follows: “7.3 The documents seized reveals that the assessee group had received on ‘on money’ as a matter of routine/practice on sale of almost each and every flat/shop. Accordingly, it was considered expedient/necessary