https://www.taxtmi.com/caselaws?id=175558 The High Court set aside the impugned order due to the absence of a show cause notice under section 142(2A) of the Income Tax Act, 1961. The Revenue was granted one week to issue the notice to the assessee, who was directed to respond within two weeks and cooperate fully. The Department had to make a final decision on a special audit within a fortnight of receiving the assessee's reply, with statutory time limits to apply if ordered. The time spent on the petition would not count towards the assessment timeline. The writ petition was disposed of with these directions. en-us Mon, 18 Dec 2006 00:00:00 +0530 Thu, 26 Nov 2015 15:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175558 The High Court set aside the impugned order due to the absence of a show cause notice under section 142(2A) of the Income Tax Act, 1961. The Revenue was granted one week to issue the notice to the assessee, who was directed to respond within two weeks and cooperate fully. The Department had to make a final decision on a special audit within a fortnight of receiving the assessee's reply, with statutory time limits to apply if ordered. The time spent on the petition would not count towards the assessment timeline. The writ petition was disposed of with these directions. Case-Laws Income Tax Mon, 18 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175558