https://www.scconline.com/blog/post/2019/02/11/raj-hc-procuring-authority-cannot-put-any-condition-to-get-accounts-audited-if-assessee-has-turnover-of-less-than-rs-1-crore-in-a-particular-year/
Raj HC | Procuring authority cannot put any condition to get accounts audited if assessee has turnover of less than Rs 1 crore in a particular year