https://www.taxtmi.com/caselaws?id=2890 The court upheld the decision to order a special audit under Section 142(2A) of the Income Tax Act, 1961, in a case where the principles of natural justice were challenged. Despite acknowledging the importance of interaction between the Petitioner and the Assessing Officer, the court found the lack of detailed interaction justified due to the complexity of the Petitioner's accounts. Additionally, the court determined that there was sufficient application of mind by the Assessing Officer before issuing the impugned orders, based on a thorough review of the case records and detailed proposal. The court dismissed the writ petitions and awarded costs to the Respondents. en-us Tue, 17 Oct 2006 00:00:00 +0530 Wed, 30 Jul 2008 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2890 The court upheld the decision to order a special audit under Section 142(2A) of the Income Tax Act, 1961, in a case where the principles of natural justice were challenged. Despite acknowledging the importance of interaction between the Petitioner and the Assessing Officer, the court found the lack of detailed interaction justified due to the complexity of the Petitioner's accounts. Additionally, the court determined that there was sufficient application of mind by the Assessing Officer before issuing the impugned orders, based on a thorough review of the case records and detailed proposal. The court dismissed the writ petitions and awarded costs to the Respondents. Case-Laws Income Tax Tue, 17 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2890