https://www.taxtmi.com/news?id=372 Power to direct a special audit permits the Assessing Officer to require an assessee's accounts to be audited, but such orders are subject to procedural fairness; an order made without giving the assessee an opportunity to be heard is vitiated for failure to observe the audi alteram partem principle. The court applied this clarification prospectively while preserving the assessee's ability to challenge audit derived material on appeal. en-us Fri, 18 Apr 2008 22:43:00 +0530 Fri, 22 Aug 2025 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=372 Power to direct a special audit permits the Assessing Officer to require an assessee's accounts to be audited, but such orders are subject to procedural fairness; an order made without giving the assessee an opportunity to be heard is vitiated for failure to observe the audi alteram partem principle. The court applied this clarification prospectively while preserving the assessee's ability to challenge audit derived material on appeal. News - Fri, 18 Apr 2008 22:43:00 +0530 https://www.taxtmi.com/news?id=372