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    <title>2013 (7) TMI 362 - ALLAHABAD HIGH COURT</title>
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    <description>The court invalidated the assessment order due to procedural lapses and violations of natural justice principles in issuing directions for a special audit under Section 142(2A) of the Income Tax Act. The appeal was allowed, the impugned order by the Tribunal was set aside, and the assessment order was quashed. The court did not address the substantial questions of law as a result of the quashing of the assessment order, granting relief to the assessee.</description>
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      <description>The court invalidated the assessment order due to procedural lapses and violations of natural justice principles in issuing directions for a special audit under Section 142(2A) of the Income Tax Act. The appeal was allowed, the impugned order by the Tribunal was set aside, and the assessment order was quashed. The court did not address the substantial questions of law as a result of the quashing of the assessment order, granting relief to the assessee.</description>
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