https://www.taxtmi.com/caselaws?id=202116 The court upheld the validity of the Special Audit Order under Section 142(2A) of the Income-tax Act, citing the complexity of the accounts and the interest of Revenue as justifications. It found that the petitioner was afforded adequate reasons and opportunities to respond, and the Commissioner's approval was deemed non-mechanical. The court dismissed the writ petition, emphasizing the necessity of the special audit to safeguard Revenue interests, thereby refusing to intervene under Article 226 of the Constitution of India. en-us Wed, 10 Feb 2010 00:00:00 +0530 Thu, 27 Dec 2012 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202116 The court upheld the validity of the Special Audit Order under Section 142(2A) of the Income-tax Act, citing the complexity of the accounts and the interest of Revenue as justifications. It found that the petitioner was afforded adequate reasons and opportunities to respond, and the Commissioner's approval was deemed non-mechanical. The court dismissed the writ petition, emphasizing the necessity of the special audit to safeguard Revenue interests, thereby refusing to intervene under Article 226 of the Constitution of India. Case-Laws Income Tax Wed, 10 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202116