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Report no.-32 of 2014-Union Government (Department of Revenue-Direct Taxes) – Report of the Comptroller and Auditor General of India on Performance Audit on Appreciation of Third Party (Chartered Accountant) Reporting in Assessment Proceedings.
The Report has been laid on the table of the Parliament house on 19-12-2014.
Preface
This Report for the year ended March 2014 has been prepared for submission to the President under Article 151 of the Constitution of India.
The Report contains significant results of the performance audit of Appreciation of Third Party (Chartered Accountant) Certification in Assessment Proceedings of the Department of Revenue – Direct Taxes of the Union Government.
The instances mentioned in this Report are those, which came to notice in the course of test audit for the period 2010-11 to 2013-14 conducted during January to May 2014.
The audit has been conducted in conformity with the Auditing Standards issued by the Comptroller and Auditor General of India.
Audit wishes to acknowledge the cooperation received from the Department of Revenue – Central Board of Direct Taxes at each stage of the audit process.
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