https://www.taxtmi.com/caselaws?id=236232 The court upheld the order for a special audit under section 142(2A) of the Income Tax Act for the Assessment Year 2005-2006, dismissing the writ petition. It found that the Assessing Authority and the Commissioner acted within their powers, based on objective assessments of the complexities in the petitioner's accounts. The court rejected arguments regarding non-cooperation, lack of hearing opportunity, and misuse of special audit provisions, concluding that the special audit was justified to determine the correct income. en-us Fri, 17 May 2013 00:00:00 +0530 Mon, 19 Aug 2013 06:37:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236232 The court upheld the order for a special audit under section 142(2A) of the Income Tax Act for the Assessment Year 2005-2006, dismissing the writ petition. It found that the Assessing Authority and the Commissioner acted within their powers, based on objective assessments of the complexities in the petitioner's accounts. The court rejected arguments regarding non-cooperation, lack of hearing opportunity, and misuse of special audit provisions, concluding that the special audit was justified to determine the correct income. Case-Laws Income Tax Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236232