High Court: Special Audit Invalid Without Pending Assessment or Show Cause Notice Under Sec 142(2A) of Income Tax Act. https://www.taxtmi.com/highlights?id=31207 Direction of special audit u/s 142(2A) for the assessment year where assessment is not pending or without issuing SCN is not value - Direction for special audit only for the Assessment Year under consideration sustained - HC en-us Wed, 14 Sep 2016 13:24:41 +0530 Wed, 14 Sep 2016 13:24:41 +0530 TaxTMI RSS Generator High Court: Special Audit Invalid Without Pending Assessment or Show Cause Notice Under Sec 142(2A) of Income Tax Act. https://www.taxtmi.com/highlights?id=31207 Direction of special audit u/s 142(2A) for the assessment year where assessment is not pending or without issuing SCN is not value - Direction for special audit only for the Assessment Year under consideration sustained - HC Highlights Income Tax Wed, 14 Sep 2016 13:24:41 +0530 https://www.taxtmi.com/highlights?id=31207