https://www.taxtmi.com/caselaws?id=210790 The High Court considered challenges to orders for special audit under Section 142(2A) of the Income Tax Act, noting lack of cooperation from petitioners. Assessments proceeded under Section 144, leading to revisions partly allowed with fresh inquiry directions. Supreme Court precedents emphasized the need for objective complexity assessment and adherence to natural justice principles. The court highlighted the significance of the proviso added to Section 142(2A) by the Finance Act 2007. Rulings clarified the criteria for invoking special audits, emphasizing procedural fairness. Writ petitions were allowed, setting aside the special audit orders, aligning with legal principles and emphasizing objective assessment of account complexity. en-us Wed, 03 Aug 2011 00:00:00 +0530 Wed, 22 Feb 2012 06:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210790 The High Court considered challenges to orders for special audit under Section 142(2A) of the Income Tax Act, noting lack of cooperation from petitioners. Assessments proceeded under Section 144, leading to revisions partly allowed with fresh inquiry directions. Supreme Court precedents emphasized the need for objective complexity assessment and adherence to natural justice principles. The court highlighted the significance of the proviso added to Section 142(2A) by the Finance Act 2007. Rulings clarified the criteria for invoking special audits, emphasizing procedural fairness. Writ petitions were allowed, setting aside the special audit orders, aligning with legal principles and emphasizing objective assessment of account complexity. Case-Laws Income Tax Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210790