https://www.taxtmi.com/caselaws?id=204860 The court quashed the special audit order for the assessment year 2007-08 as it failed to meet the legal requirements under section 142(2A) of the Income-tax Act, 1961. The order lacked justification and consideration of reasons for special audit, prompting the court to declare it non-compliant. Emphasizing the importance of objective criteria and giving the assessee an opportunity to be heard, the judgment highlighted deficiencies in the approval process by the Chief Commissioner. Additionally, the court clarified the exclusion of time periods in time-barred assessment proceedings, allowing certain writ petitions to proceed under specified conditions. en-us Thu, 05 Aug 2010 00:00:00 +0530 Tue, 18 Dec 2012 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204860 The court quashed the special audit order for the assessment year 2007-08 as it failed to meet the legal requirements under section 142(2A) of the Income-tax Act, 1961. The order lacked justification and consideration of reasons for special audit, prompting the court to declare it non-compliant. Emphasizing the importance of objective criteria and giving the assessee an opportunity to be heard, the judgment highlighted deficiencies in the approval process by the Chief Commissioner. Additionally, the court clarified the exclusion of time periods in time-barred assessment proceedings, allowing certain writ petitions to proceed under specified conditions. Case-Laws Income Tax Thu, 05 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204860