https://www.taxtmi.com/caselaws?id=244441 The court upheld the validity of the special audit order under Section 142(2A) of the Income Tax Act, 1961 for the assessment year 2008-2009. It found that the Assessing Officer's assessment of complexity was justified, principles of natural justice were followed, and the Commissioner of Income Tax had properly considered the terms of reference and objections before approving the special audit. The court dismissed the writ petition and related applications, denying the petitioner's contentions and not awarding costs. en-us Fri, 21 Feb 2014 00:00:00 +0530 Fri, 04 Apr 2014 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244441 The court upheld the validity of the special audit order under Section 142(2A) of the Income Tax Act, 1961 for the assessment year 2008-2009. It found that the Assessing Officer's assessment of complexity was justified, principles of natural justice were followed, and the Commissioner of Income Tax had properly considered the terms of reference and objections before approving the special audit. The court dismissed the writ petition and related applications, denying the petitioner's contentions and not awarding costs. Case-Laws Income Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244441