https://www.taxtmi.com/caselaws?id=240754 The court upheld the Assessing Officer's direction for a special audit under Section 142(2A) of the Income Tax Act, 1961, finding no jurisdictional error. It determined that the Assessing Officer had given the petitioner ample opportunities to explain the accounts and that the complexity of the accounts and the interest of revenue justified the special audit. The court emphasized that the guidelines for case selection are not binding and that the Assessing Officer's satisfaction regarding the complexity of accounts was valid. Consequently, the court dismissed the writ petition challenging the special audit direction. en-us Fri, 03 Feb 2012 00:00:00 +0530 Wed, 11 Dec 2013 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240754 The court upheld the Assessing Officer's direction for a special audit under Section 142(2A) of the Income Tax Act, 1961, finding no jurisdictional error. It determined that the Assessing Officer had given the petitioner ample opportunities to explain the accounts and that the complexity of the accounts and the interest of revenue justified the special audit. The court emphasized that the guidelines for case selection are not binding and that the Assessing Officer's satisfaction regarding the complexity of accounts was valid. Consequently, the court dismissed the writ petition challenging the special audit direction. Case-Laws Income Tax Fri, 03 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240754