https://www.taxtmi.com/caselaws?id=247928 The court upheld the legality of the special audit direction under Section 142(2A) of the Income Tax Act, 1961, dismissing the writ petition. The decision was based on the justification that the special audit was warranted due to the complexity of the assessee's accounts, failure to comply with notices, and the interest of revenue protection. The court emphasized that the order was in accordance with statutory grounds and procedural requirements, highlighting the necessity to determine the accurate income in light of the specialized nature of the business activities involved. en-us Tue, 13 May 2014 00:00:00 +0530 Tue, 27 May 2014 10:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247928 The court upheld the legality of the special audit direction under Section 142(2A) of the Income Tax Act, 1961, dismissing the writ petition. The decision was based on the justification that the special audit was warranted due to the complexity of the assessee's accounts, failure to comply with notices, and the interest of revenue protection. The court emphasized that the order was in accordance with statutory grounds and procedural requirements, highlighting the necessity to determine the accurate income in light of the specialized nature of the business activities involved. Case-Laws Income Tax Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247928