https://www.taxtmi.com/caselaws?id=242975 The court allowed the writ petition, setting aside the approval dated 23.12.2011 and the letter dated 29.12.2011. The Assessing Officer and Commissioner of Income Tax were directed to reconsider the matter for special audit under Section 142(2A) after considering the petitioner's objections and providing a reasonable opportunity to be heard, ensuring that the decision is based on objective criteria. The court did not award any costs and directed a reconsideration of the matter in accordance with the law. en-us Fri, 17 Jan 2014 00:00:00 +0530 Thu, 02 Mar 2017 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242975 The court allowed the writ petition, setting aside the approval dated 23.12.2011 and the letter dated 29.12.2011. The Assessing Officer and Commissioner of Income Tax were directed to reconsider the matter for special audit under Section 142(2A) after considering the petitioner's objections and providing a reasonable opportunity to be heard, ensuring that the decision is based on objective criteria. The court did not award any costs and directed a reconsideration of the matter in accordance with the law. Case-Laws Income Tax Fri, 17 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242975