https://www.taxtmi.com/caselaws?id=339610 The court upheld the Assessing Officer's decision to appoint a Special Auditor under Section 142(2A), finding that the petitioner was given a reasonable opportunity to be heard. The court determined that the conditions for the appointment of a Special Auditor were met due to the complexity and multiplicity of transactions, dismissing the petition and affirming the need for the special audit to assist in determining the correct taxable income. en-us Mon, 13 Feb 2017 00:00:00 +0530 Mon, 29 May 2017 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339610 The court upheld the Assessing Officer's decision to appoint a Special Auditor under Section 142(2A), finding that the petitioner was given a reasonable opportunity to be heard. The court determined that the conditions for the appointment of a Special Auditor were met due to the complexity and multiplicity of transactions, dismissing the petition and affirming the need for the special audit to assist in determining the correct taxable income. Case-Laws Income Tax Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339610