https://www.taxtmi.com/highlights?id=25112 Direction for special audit - an order under Section 142(2A) cannot be passed on the basis of the seized material unless the assessee failed to produce books of accounts, which in the instant case has not happened - HC en-us Mon, 05 Oct 2015 08:16:52 +0530 Mon, 05 Oct 2015 08:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=25112 Direction for special audit - an order under Section 142(2A) cannot be passed on the basis of the seized material unless the assessee failed to produce books of accounts, which in the instant case has not happened - HC Highlights Income Tax Mon, 05 Oct 2015 08:16:52 +0530 https://www.taxtmi.com/highlights?id=25112