https://www.taxtmi.com/caselaws?id=235016 The court dismissed the petition, holding that a reasonable opportunity of being heard under Section 142(2A) does not mandate a personal hearing. The special audit order was deemed valid as the Assessing Officer had adequate reasons to believe the accounts were complex and required special audit in the interest of revenue. Compliance with principles of natural justice was found as the petitioner had multiple opportunities to respond to notices, and objections were considered before the final order was passed. en-us Thu, 09 May 2013 00:00:00 +0530 Mon, 08 Jul 2013 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235016 The court dismissed the petition, holding that a reasonable opportunity of being heard under Section 142(2A) does not mandate a personal hearing. The special audit order was deemed valid as the Assessing Officer had adequate reasons to believe the accounts were complex and required special audit in the interest of revenue. Compliance with principles of natural justice was found as the petitioner had multiple opportunities to respond to notices, and objections were considered before the final order was passed. Case-Laws Income Tax Thu, 09 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235016