https://www.taxtmi.com/caselaws?id=252573 The High Court held that the order directing the petitioner to audit its accounts under Section 142(2A) of the Income Tax Act was invalid as it did not provide a reasonable opportunity to be heard, contravening statutory requirements. The court emphasized that a mere written reply was insufficient to fulfill the mandatory hearing opportunity. The court declared the order null and void, ruling in favor of the petitioner, setting aside the order and instructing the department to proceed lawfully. en-us Tue, 07 Oct 2014 00:00:00 +0530 Fri, 05 Aug 2022 18:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252573 The High Court held that the order directing the petitioner to audit its accounts under Section 142(2A) of the Income Tax Act was invalid as it did not provide a reasonable opportunity to be heard, contravening statutory requirements. The court emphasized that a mere written reply was insufficient to fulfill the mandatory hearing opportunity. The court declared the order null and void, ruling in favor of the petitioner, setting aside the order and instructing the department to proceed lawfully. Case-Laws Income Tax Tue, 07 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252573