https://www.taxtmi.com/caselaws?id=233523 The Court upheld the order appointing a Special Auditor under Section 142(2A) of the Income Tax Act, 1961, for the Assessment Year 2010-11. It found that the Assessing Officer had the authority to direct a special audit based on the complexity of accounts and the interest of the Revenue. The Court determined that the Assessing Officer applied objective consideration, complied with principles of natural justice, and correctly interpreted and applied Section 142(2A). The writ petition was dismissed, and no costs were awarded. en-us Wed, 01 May 2013 00:00:00 +0530 Sat, 26 Oct 2013 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233523 The Court upheld the order appointing a Special Auditor under Section 142(2A) of the Income Tax Act, 1961, for the Assessment Year 2010-11. It found that the Assessing Officer had the authority to direct a special audit based on the complexity of accounts and the interest of the Revenue. The Court determined that the Assessing Officer applied objective consideration, complied with principles of natural justice, and correctly interpreted and applied Section 142(2A). The writ petition was dismissed, and no costs were awarded. Case-Laws Income Tax Wed, 01 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233523