https://www.taxtmi.com/caselaws?id=251724 The High Court of Bombay set aside an order appointing a Special Auditor without a personal hearing under Section 142(2A) of the Income Tax Act, 1961. The Court held the order invalid as it violated statutory provisions requiring the assessee to be heard before such an appointment. The Assessing Officer was directed to issue a fresh order after providing a personal hearing to the Petitioner and considering their submissions. A stay of assessment proceedings was granted for six weeks to ensure compliance with statutory provisions and principles of natural justice. en-us Tue, 02 Sep 2014 00:00:00 +0530 Fri, 26 Sep 2014 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251724 The High Court of Bombay set aside an order appointing a Special Auditor without a personal hearing under Section 142(2A) of the Income Tax Act, 1961. The Court held the order invalid as it violated statutory provisions requiring the assessee to be heard before such an appointment. The Assessing Officer was directed to issue a fresh order after providing a personal hearing to the Petitioner and considering their submissions. A stay of assessment proceedings was granted for six weeks to ensure compliance with statutory provisions and principles of natural justice. Case-Laws Income Tax Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251724