https://www.taxtmi.com/caselaws?id=201529 A special audit direction under section 142(2A) of the Income-tax Act could not be sustained because the assessee was not given a prior opportunity of hearing. The document states that such pre-decisional hearing is mandatory before invoking the special audit power, and failure to afford it vitiates the order. The special audit direction was therefore set aside, and the matter was remitted to the assessing officer for fresh decision in accordance with law. en-us Tue, 09 Nov 2010 00:00:00 +0530 Thu, 13 Jan 2011 23:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201529 A special audit direction under section 142(2A) of the Income-tax Act could not be sustained because the assessee was not given a prior opportunity of hearing. The document states that such pre-decisional hearing is mandatory before invoking the special audit power, and failure to afford it vitiates the order. The special audit direction was therefore set aside, and the matter was remitted to the assessing officer for fresh decision in accordance with law. Case-Laws Income Tax Tue, 09 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201529